规模化养猪场沼气工程发展的税收政策制度导向探讨  

Tax policy for the development of large-scale pig farm biogas project

作　　者：余建辉[1,2] 洪燕真[1] 戴永务[1] 刘燕娜[1] 林斌[3] 林伟明[1] 邱晓兰[4] 

机构地区：[1]福建农林大学经济与管理学院,福建福州350002 [2]莆田学院,福建莆田351100 [3]福建省农业科学院,福建福州350003 [4]福建农林大学金山学院,福建福州350002

出　　处：《福建农林大学学报（哲学社会科学版）》2010年第1期33-37,共5页Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)

基　　金：教育部人文社会科学研究"规模化养猪场沼气工程发展的影响因素研究--以福建为例"项目(07JD790008)

摘　　要：在对福建省规模化养猪场沼气工程开展随机抽样调查的基础上,分析了税收政策对规模化养猪场沼气工程的作用机理,并通过对国内外清洁能源工程税收政策的比较,分析了现有税收政策的实施效果及不足,提出了增强税收政策的市场导向作用;进一步完善税收体系,加大税收扶持力度;建立促进可持续发展的税收政策的协调机制和配套措施等政策设想。According to random sampling,meanwhile by comparing the impact of tax policy to the large-scale pig farm biogas projects in Fujian is analyzed,the tax policies for clean energy projects at home and abroad,the shortcomings of the current tax policy for the large-scale pig farm biogas projects ard revealed.Accordingly it is proposed to enhance the role of market-oriented of tax policy;to further improve the tax system and increase the support efforts of tax revenues;and to establish coordination mechanisms and take support measures of tax policies to promote sustainable development.

关 键 词：规模化养猪场 沼气工程 税收政策 

分 类 号：F810.422[经济管理—财政学]