摘要
我国在促进节能环保方面尚未建立起一整套完善的财税体系。当前的财政政策对节约能源、资源,环境保护的投入和补贴支持力度不够;现行的税制体系由于其"绿色化"水平不高,起不到刺激绿色消费、节能环保的作用。文章从三个方面对我国促进节能环保方面的财税政策现状及问题进行了分析,并提出了相应的对策和建议。
At present,we have not yet established a sound fiscal system on the promotion of energy-saving and environmental-protection.Fiscal funds and subsidies is not enough on energy-saving and environmental protection;The green level of current tax system is not high in China,which turn a deaf ear to stimulate green consumption and environmental protection.In this paper,we analyze the current status and problems of fiscal policy from three aspects of energy conservation and environmental protection in China.Then we give some suggestions and countermeasures on these problems.
出处
《改革与战略》
北大核心
2011年第3期78-80,108,共4页
Reformation & Strategy
关键词
绿色消费
节能环保
财税政策
green consumption
energy-saving and environmental protection
fiscal and taxation policy