国际上节能环保税收政策的变化及借鉴  

Tax Policy concerning Energy-Saving and Environment-Protection in Foreign Countries and Its Enlightenment to China

作　　者：赵书博[1] 

机构地区：[1]首都经贸大学财税学院,北京100070

出　　处：《国际税收》2014年第7期43-46,共4页International Taxation In China

摘　　要：我国目前正处于经济社会发展的战略转型期,面临着日趋严重的人口、资源、环境压力,需要转变经济发展方式,促进节能环保产业的发展。本文梳理了近年来国际上出台的促进节能环保的税收优惠措施,就完善我国节能环保税收政策提出了意见与建议。China now is in the strategic transition period of economic and social development and facing great pressures of population, resources as well as environment. Therefore, it is necessary to transform the economic development mode and promote the development of energy-saving and environment-protection industries. This paper summaries tax preferences of energy-saving and environment-protection recently published by foreign countries and proposes some suggestions to improve China＇s tax policy concerning energy-saving and environment-protection.

关 键 词：节能环保 税收抵免 

分 类 号：F811.4[经济管理—财政学]