摘要
财税政策作为政府宏观调控的基本手段,在矫正市场配置生态环境资源失灵方面具有得天独厚的优势,应该在我国"两型社会"建设中发挥重要作用。借鉴国外成功经验,应从形成稳定增长的"绿色"财政投入机制、建立贯穿产品生命周期全过程的"绿色"税收体系、实施灵活高效的"绿色"税收优惠政策、推进优先购买节能环保产品的政府"绿色"采购制度四个方面构建推动"两型社会"建设的财税政策体系。
Construction of resource-saving and environment-friendly society is the only way to achieve sustainable development in our country. The fiscal and tax policy as the basic means of the government macro-control has a unique advantage in correcting market failure on the allocation of resources and environment, so the fiscal and tax policy should play an important role in construction of resource-saving and environment-friendly society. The paper put forward the green fiscal and tax policy for promoting the construction of resource-saving and environmentfriendly society on the base of learning the successful experiences on using the green fiscal and tax policy in the foreign countries.
出处
《税务与经济》
CSSCI
北大核心
2010年第1期75-79,共5页
Taxation and Economy
基金
湖南省社会科学基金项目(项目编号:07YBA115)
上海市科委科研创新项目(项目编号:08YS105)
关键词
“两型社会”
可持续发展
“绿色”财税政策体系
resource-saving and environment-friendly society
sustainable development
green fiscal and tax policy
