摘要
有效的财税政策是循环经济发展的主要推动力。国外主要从政府奖励、税收优惠、收费改革等方面,使经济负外部性内在化。借鉴国外正向激励制度的先进经验,中国发展循环经济的相关制度安排主要包括:绿色财政预算制度、绿色金融、投资和税收制度等。
An effective policy of finance and tax is the main impetus to recycling economy. It makes economy internality from negative exterior mostly by governmental reward, revenue favour, reform of charges and so on. By use of other countries good experiences, of positive stimulating system, China＇s arrangements to develop recycling economy are as follows： green financial budget system, green finance, investment, revenue system, etc.
出处
《中国矿业大学学报（社会科学版）》
2006年第2期64-68,共5页
Journal of China University of Mining & Technology(Social Sciences)
关键词
循环经济
财税改革
国外经验
路径选择
recycling economy
reform of finance and revenue
foreign countries, experiences
Choice of route
