煤炭工业可持续发展的财政政策探析  

An Analysis of the Fiscal Policy on the Sustainable Development of Coal Industry

作　　者：李晋中[1] 

机构地区：[1]山西大学管理学院,山西太原030006

出　　处：《山西大学学报（哲学社会科学版）》2009年第1期104-107,共4页Journal of Shanxi University(Philosophy and Social Science Edition)

摘　　要：立足于煤炭资源禀赋优势的山西资源型经济,如何利用全国唯一的煤炭工业可持续发展试点省的机遇,建立煤炭生产的资源保护、生态补偿、枯竭城市转型发展的可持续机制,财政政策是政府部门的主要手段,文章对煤炭生产的税收、产业分类、补偿金等政策作了分析。Based on Shanxi＇s resource - based economy, which has the advantage of the rich coal resources, how to capitalize on the opportunity of being the only pilot province with sustainable development in coal industry to set up the sustainable mechanism in the resource protection, the ecological compensation, and the transitional development of the exhausted city in the process of coal production has become the problem worthy of concern. The study shows that fiscal policy is the main means of government departments. This article analyses the policies on tax revenue, the industry classification and the compensation of the coal production, and so on.

关 键 词：资源 可持续 财政 政策 

分 类 号：F124.5[经济管理—世界经济]