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新加坡道路交通财税政策的启示及借鉴

Inspiration from Singapore's Fiscal and Tax Policies of Land Transportation
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摘要 新加坡为防止道路拥堵以及维护生态环境,出台了从车辆购置、使用、报废退出环节在内的一系列财税政策,借鉴其成功经验,中国可健全交通财税政策、增加使用环节的征税比重、财税政策中要突出环保功能、采取综合性配套以及保持政策的连续性。 With the development of economy and the improvement of people's living standards,the motor vehicles in China grows rapidly and consequently,it brings increasingly serious pollution which has become urgent front-burner problems. Singapore has introduced a series of fiscal policies in car circulation,including vehicle purchase,use,write-off and so on,to prevent road congestion and protect the ecological environment. From Singapore's successful experience,it is advised that China should perfect the traffic tax policies,increase the proportion of taxes in the step of vehicle use,emphasize the function of environmental protection,adopt comprehensive supporting policies and maintain the consistency of the policy.
出处 《亚太经济》 CSSCI 北大核心 2017年第4期70-75,共6页 Asia-Pacific Economic Review
基金 福建省社会科学规划青年项目"福建省中小企业生态税收优惠政策及会计协调"(2014C036) 福建省社会科学规划一般项目"福建生态省建设中的税收政策协调与环境税制设计研究"(2013B190)

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