摘要
现阶段,我国在制定节能减排的增值税、消费税、所得税和资源税等税收政策上还不够成熟,导致税种不够集中,很难形成一个严谨的理论体系,更难以发挥税收优惠的作用。其主要表现是节能减排的税收政策还存在着流转税效果不明显、所得税奖惩不匹配、缺乏促进"节能减排"的相关税种等。有效促进我国节能减排,政府应完善流转税税收政策,构建科学所得税优惠政策体系,加快环保税及燃油费等新税种的开征,以提高企业运用节能减排技术的积极性,从而更好的保护环境和节约能源。
In the current developing stage, China's tax policies in terms of added value tax, consumption tax, income tax and resource tax are not capable of promoting energy conservation and emission cuts. Specific tax types are required for building a rigorous theoretical sys- tem and playing a leverage role. The effect of turnover tax is not obvious. Relative reward and punishment are not well enforced through in- come tax. The government should complete the turnover tax, build an income tax preferential system and begin to collect environmental protection tax and fuel charge as soon as possible. In so doing, enterprises could be motivated to use technologies that help reduce emission for a better environment and sustainable energy resource.
出处
《商业经济》
2013年第21期108-110,共3页
Business & Economy
关键词
节能减排
流转税
所得税
税收政策研究
energy conservation and emission cuts, turnover tax, income tax, study of tax policy