摘要
税收与可持续发展的关系是相互对立，又相互促进的。税收调节在可持续发展中具有内在性、固定性和低成本的特点。税收参与可持续发展战略的具体途径是：调节资源价格。
The relationship between tax and continuable development is mutual opposed,but mutual promotive.The tax adjustment has a characteristic of its immanency,stationarity and low cost.The approach for tax to be taken part in the strategy of the continuable development is :adjusting resources price,regulating environmental cost and raising development fund.
出处
《税务与经济》
CSSCI
北大核心
1999年第6期8-11,共4页
Taxation and Economy
关键词
税收
税收调节
可持续发展
tax
continuable development
function
approach
