摘要
在鄱阳湖生态经济区低碳经济建设过程中,环境问题,进而环保税制问题日显突出。分析了鄱阳湖生态经济区发展低碳经济过程中节能减排的状况,指出税收政策是促进鄱阳湖生态经济区发展低碳经济的有力工具,而现行的税收政策存在对发展鄱阳湖低碳经济的调节作用不够强大、范围不够全面等缺陷,进一步探讨了如何完善现行税收政策,使之更好地服务于鄱阳湖生态经济区低碳经济建设。
In developing low carbon economy in Poyang Lake Eco-economic Zone environment,and then the environmental protection tax system are issues of increasing urgency.This paper introduces the status of energy-saving and emission-reduction in the very zone,pointing out that tax policy is an effective means to boost low-carbon economy in the area while the existing tax policy has failed to play the desired role of regulating and to reach the desired range.The paper discussed ways to improve the current tax policy so that it can better serve the development of low-carbon economy in the Poyang Lake Eco-economic Zone.
出处
《江西农业大学学报(社会科学版)》
2010年第3期56-60,共5页
Journal of Jianxi Agricultural University :Social Sciences Edition
基金
国家科技支撑计划项目(2008BAD96B04)
关键词
鄱阳湖生态经济区
低碳经济
节能减排
税收政策
the Poyang Lake Eco-economic Zone
low carbon economy
energy-saving and emission reduction
tax policy