关于构建我国能源税制的思考  

On Thought of Constructing Our Country Energy Taxes System

作　　者：朱顺贤[1] 

机构地区：[1]山东大学威海分校,山东威海264209

出　　处：《税务与经济》2006年第3期93-96,共4页Taxation and Economy

摘　　要：目前,我国能源供求矛盾日益突出,已成为影响经济社会发展的重要制约因素。税收政策作为国家宏观调控的主要工具之一,在促进节约利用、合理开发能源方面具有独特的调节功能。为实现新世纪的经济社会发展战略目标,我国应考虑建立能源税收体系。深化税制改革,调整、完善现有税种,适时开征新税种,建立完整的能源税收制度。The current increasingly outstanding contradiction between supply and consumption of energy has become an important restrictive factor affecting the development of our economic society. Being one of the macro - controlling tools in our country , tax policy has a special regulative function in promoting economy utilization and reasonable development of energy. In order to realize the strategic goal of economic society development in new century, it should be considered to set up energy tax system , to intensify tax system reforms , to regulate and perfect current tax categories , to levy new tax categories and to construct complete tax system.

关 键 词：税收 能源 税收优惠 

分 类 号：F810.424[经济管理—财政学]