摘要
在对绿色建筑生产流程和绿色建筑推动主体进行机理分析的基础上,研究了中国绿色建筑相关税制的现状,并从建立绿色建筑税制相关配套体系,扩大激励范围,优化税制结构,构建长效、复合型财税体系等方面提出了绿色建筑税制体系的完善方案。
Based on analyzing the mechanism of the production processes and the main promoter of green building,studies the status and the problem of green building-related taxation system in China,proposes the solutions for improving the tax system,such as establishing supporting law,expanding the incentive scope,optimizing tax structure,building long-term,and complex taxation system.
出处
《建筑经济》
北大核心
2014年第10期109-111,共3页
Construction Economy
关键词
循环经济
绿色建筑
利益主体
税制设计
circular economy
green building
stakeholders
taxation design
