论促进经济可持续发展的税收调控机制  

On Function of Tax Policy in Promoting Sustainable Social and Economic Development

作　　者：谭韵[1] 

机构地区：[1]广东商学院财税与公共管理学院,广东广州510320

出　　处：《税务与经济》2008年第5期87-90,共4页Taxation and Economy

摘　　要：可持续发展战略的提出虽然有了较长一段时期,但税收在可持续发展中的功能并没有引起人们足够重视。在可持续发展战略中,税收政策应该发挥其应有的重要作用。有必要调整并完善现有税收制度政策,以调节和影响市场主体的行为,调动各经济主体的积极性,激励他们走可持续发展的道路。To keep the human society moving forward and maintain the sustainable development of the economy, it is an objective requirement to change the pattern of economic growth, to explore the new development mode, as a result, to reduce the consumption on the natural resources and the destroy to the ecosystem that are brought out by the economy development. Therefore, developing the recycling economy, building a resource-conserving society is a must choice for China＇s economy development. Looking at China＇s current tax policy, there is the necessary for adjustment and improvement, so that the market players＇ action can be guided and forced, this will encourage the enthusiasm of every industries to lead them to the way to recycling economy.

关 键 词：循环经济 税收调控 可持续发展 

分 类 号：F810.422[经济管理—财政学]