摘要
从我国生态环境的发展背景出发,提出财税政策是建立和完善生态补偿机制的主要手段,以生态补偿机制的一般理论为基础,从收费、税收、支出三个方面探讨我国生态补偿机制的现状、实施的政策效果以及存在的问题。从而针对当前情况,提出了在收费、税收、支出、预算制度等几大方面的解决方案和新方向。
Based on the development of China's ecological environment, this paper puts forward that fiscal taxation policy is the main way to build and improve the ecological compensation mechanism. Based on the general theory, it points out the current situation, the existing problems and implementation effects of effectively implementing this mechanism from three aspects, namely revenue, charge and expenses. In view of this, it proposes solutions and new directions for charging, taxation, expenses and budget system.
出处
《生态经济》
CSSCI
北大核心
2014年第3期80-83,116,共5页
Ecological Economy
基金
2011教育部重大课题攻关项目(11JZD023)
关键词
生态补偿机制
财税政策
ecological compensation mechanism
fiscal taxation policy