摘要
通过对比分析国内外对环保产业的财税扶持政策现状,指出我国环保产业在财税扶持方面存在着财政支出不足、财政补贴手段单一、税制不健全等弊端;提出综合运用财政工具、配置税收政策等对策,为环保产业架构一个有利于发展的空间,使我国环保产业跨越式发展,以吻合国民经济发展的需求。
By comparative analysis of the present condition about the fiscal and tax support of the environmental protection industry in China and foreign countries,the paper reveals some drawbacks on fiscal and tax support policies,such as lack of financial expenditure,unicity in financial subsidies means and defects in tax system.This paper proposes some measures such as using financial tools and configuring tax policies,which benefit the development of the environmental protection industry and the realization of the leap-forward development of environmental protection industry in order to match the needs of national economic development.
出处
《中南林业科技大学学报（社会科学版）》
2010年第6期35-38,共4页
Journal of Central South University of Forestry & Technology（Social Sciences）
基金
环境保护部资助项目:"中国宏观战略研究
环境经济政策制定"(编号:2009AD23)
关键词
环保产业
财税政策
比较研究
environmental protection industry
fiscal and tax policy
comparative study
