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促进循环经济发展的税收对策
引用本文:谢永清. 促进循环经济发展的税收对策[J]. 桂海论丛, 2005, 21(3): 31-34
作者姓名:谢永清
作者单位:吉安市国税局,江西,吉安,343000
摘    要:循环经济是一种全新的经济模式,它关注的是资源减量、循环及再利用的问题。文章通过对我国与国外为实现循环型经济所采取的税收政策的比较研究,剖析了我国目前在该领域采取的措施所存在的问题。并根据我国的实际情况,提出了促进发展循环经济的税收对策。

关 键 词:循环经济  税收优惠  完善税种
文章编号:1004-1494(2005)03-0031-04
修稿时间:2005-02-18

The Countermeasures of Promoting the Tax Revenue of Circulation Economy Development
XIE Yong-qing. The Countermeasures of Promoting the Tax Revenue of Circulation Economy Development[J]. Guihai Tribune, 2005, 21(3): 31-34
Authors:XIE Yong-qing
Affiliation:The State Taxation Administration of Jian City of Jiangxi Jian Jiangxi 343000
Abstract:Circulation economy is a completely new economy pattern, which pays close attention to the problems of resources decrement, circulation and reuse. This paper analyzes the existing problems of the measures being taken in this field in China in comparison with the tax policies being taken in circulation economy in foreign countries, and brings forward the countermeasures of promoting the tax revenue of circulation economy development according to China's realities.
Keywords:circulation economy  taxation preference  perfecting items of taxation
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