促进水资源节约和保护的税收政策体系构建  

The Establishment of Tax Policy System for Water Resource Saving And Protection

作　　者：王剑锋[1] 

机构地区：[1]中国人民大学财政金融学院,北京100872

出　　处：《新疆财经》2005年第5期69-73,共5页Finance & Economics of Xinjiang

基　　金："中国人民大学博士学位论文创新资助计划"的资助

摘　　要：本文对税收促进水资源节约和保护的作用方式进行了理论分析。在此基础上,提出应该以统筹性思维指导税收政策体系的构建,从水资源循环的全过程着眼,将所有涉水环节纳入到税收政策的作用范围,并针对不同环节的特点采取最具针对性的税收手段,提高税收手段促进水资源节约和保护的综合成效。This paper takes a theoretic analysis on how tax policy facilitates water resource saving and protection. Based on this analysis, this article puts forward that government should establish tax policy under the guide of unitary thinking, with a view to whole process including all factors relating to water resource saving and protection, consequently improving effect of tax policy.

关 键 词：水资源节约和保护 税收政策 统筹性思维 

分 类 号：F812.42[经济管理—财政学]