摘要
文章以可持续发展要求下的税收理论为研究对象,研究的目的是在可持续发展的背景下,探讨税收在其中的作用以及税收服务于可持续发展的现实性。文章基本思路是由总到分、由普遍到特殊、由理论到实践进而联系到我国实际,通过对我国现有税种中具有生态效应的相关税收的分析,特别是在我国东、中、西部地区资源及资源税状况进行统计分析的基础上,提出我国现行税制顺应可持续发展要求的改革建议。
The article takes sustainable development request under tax revenue theory as the research object, its research goal is under the sustainable development background. It discusses tax revenue serves in the functions as well as the sustainable development feasibility. The articl＇s basic mentality is from always to the minute, from general to special, then relates from the theory to the practice of our country reality. Through the analysis of ecology effect to the our country existing in categories of taxes in the related tax revenue, specially easem, center, western area resources and the resource tax condition carries on the statistical analysis in the foundation. It proposes the reform suggestion the our country present tax system complies with the sustainable development.
出处
《华东经济管理》
2006年第2期147-150,共4页
East China Economic Management
关键词
可持续发展
生态税收
税制改革
sustainable development
ecological tax revenue
the tax system reforming
