可持续发展的税收政策取向  

Taxation Policy Orientation for Sustainable Development

作　　者：林艳华[1] 郭金林[1] 于锦萍[1] 

机构地区：[1]烟台职业学院,山东烟台264025

出　　处：《贵州财经学院学报》2006年第5期53-56,共4页Journal of Guizhou College of Finance and Economics

摘　　要：可持续发展是人类社会共同的主题,其核心是经济的可持续发展,而经济的可持续发展关键在于协调经济发展与环境、资源的矛盾关系。税收政策应围绕着节约资源和环境保护为重点,借鉴西方国家的经验,进一步改革和完善原有税制,在促进经济社会可持续发展过程中发挥重要作用。Sustainable development is the common theme of human society, its core being sustainable economic development, the key to which in turn is to coordinate the contradictory relationship between economic development and the environment and resources. Taxation policy should concentrate on saving resources and protecting the environment, use experience in Western countries for reference, further reform and improve existing tax system and play an important role in promoting sustainable economic and social development.

关 键 词：经济可持续发展 资源问题 环境问题 税收政策 

分 类 号：F810.422[经济管理—财政学]