摘要
本文分析了美国、德国、日本支持资源循环利用的财税政策,比较了相关财税政策的异同,并结合我国国情,提出了进一步完善我国财税政策、促进循环经济发展的对策建议。
This paper analyzes fiscal polices promoting the circulation utilization of resources in the USA, Germany and Japan by discussing their similarities and differences. After that, combined with the Chinese practice, it puts forward some suggestions on perfecting related fiscal policies in order to promote the development of recycling economy in China.
出处
《涉外税务》
CSSCI
北大核心
2009年第3期35-38,共4页
International Taxation In China
关键词
财税政策
循环经济
资源
Fiscal policy Recycling economy Resource
