摘要
消防装备是消防事业发展和灭火救援战斗力的重要物质保证,促进消防装备的发展对我国应急管理事业和消防救援工作具有重要意义。在介绍德国消防概况和财政供给特点的基础上,借鉴其消防管理体制与消防财政支持政策,提出了规范消防财政转移支付、完善税收优惠政策、探索建立贴息制度等推动我国消防装备发展的财政政策。
Firefighting equipment is indispensible to the cause of fire safety and firefighting capacity. Therefore it is of great significance to promote the development of firefighting equipment. This paper introduces the profile of fire safety in Germany and the characteristics of finance supply to the cause of fire safety. On the basis of fire safety management system and finance supply policies in Germany,proposals have been put forward in this paper,including standardizing transfer payment for fire safety,improving taxation preference policy and interest deduction system so as to improve the financial policy of firefighting equipment development
作者
常松
CHANG Song(Fire Rescue Bureau,Ministry of Emergency Management,Beijing 100054,China)
出处
《武警学院学报》
2018年第12期55-58,共4页
Journal of the Armed Police Academy
关键词
德国
消防财政供给
消防装备发展
Germany
firefighting finance supply
firefighting equipment development