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浅析我国能源相关税收政策中存在的问题 被引量:1

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摘要 随着经济的持续快速增长以及国际能源市场的变化,我国目前面临着严重的能源问题。本文针对我现行税制中有关能源税收政策中存在的问题进行分析,提出自己的见解。
作者 何晓土
机构地区 贵州财经学院
出处 《中小企业管理与科技》 2011年第22期113-114,共2页 Management & Technology of SME
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  • 1House of Representatives Report No. 95-496, Part HI 95th Congress 1st Session,Energy Tax Act of 1977,1978 IRB LEXIS 2278,July 1978, the Committee on Ways and Means.
  • 2Senate Report No. 95-1324 95TH Congress 2d Session, Energy Tax Act of 1977,1978 IRB LEXIS 2275 ,July 1978, the Committee of Conference.
  • 3Conference Report No. 102-1018,2nd Session Energy Policy Act of 1992 October 5, 1992, 1993 IRB LEXIS 1993, January 1993.
  • 4Description of A Chairman's Amendment in the Nature of A Substitute For H.R. 2511,The “Energy Tax Policy Act of 2001”Scheduled for Markup By the House Committee on Ways and Means on July 18, 2001, Prepared by the Staff of the Joint Committee on Taxation.
  • 5Comparison of Title XIII OF H.R. 6,The “Enhanced Energy Infrastructure and Technology Tax Act of 2005,”as passed by the House of Representatives and Title XV OF H.R. 6,The “Energy Policy Tax Incentives Act of 2005,”as amended by the Senate, Prepared by the Staff of the Joint Committee on Taxation.
  • 6Description and Technical Explanation of the Conference Agreement of H.R. 6, TITLE XIII, the “Energy Tax Incentives Act of 2005”,Prepared by the Staff of the Joint Committee on Taxation.

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