生态补偿财税政策探析  

On Fiscal and Taxation Policy of Ecological Compensation

作　　者：王金霞[1] 

机构地区：[1]长春税务学院税务系,吉林长春130117

出　　处：《税务与经济》2009年第2期92-96,共5页Taxation and Economy

基　　金：2008年吉林省科技厅项目(项目编号:20080620)的阶段性成果之一

摘　　要：随着经济的快速发展,生态资源破坏加剧,环境污染严重,生态补偿成为经济发展过程中必须考虑的问题。生态补偿财税政策是生态补偿机制的重要组成部分。从财税视角考察生态补偿的路径,应进一步完善生态税收制度;构建多层次的生态补偿财政分担体系;建立财政补贴、财政投资有机融合的财政补偿机制;完善生态补偿财税政策的配套措施;建立基于市场经济背景下的生态补偿机制,实现经济、社会、环境的和谐发展。With the rapid economic development,the damage of ecological resources has aggravated and the environmental pollution has been getting serious.So ecological compensation must be considered during the process of economic development.Fiscal and taxation policy is one of important parts of ecological compensation mechanism.Therefore,it is important to survey the ways of ecological compensation from the perspective of finance and taxation and to further improve the eco-tax system.It is also necessary to establish multi-level ecological compensation share system and the organic integrated financial compensation mechanism of financial subsidies and financial investment.This papers puts that it is significant to improve the measures of fiscal and taxation policy and establish ecological compensation mechanism in the context of market economy so as to realize the economy,society and environment develop in a perfect harmony.

关 键 词：生态补偿 财税政策 路径分析 

分 类 号：F810.42[经济管理—财政学]