长株潭两型社会建设的财税法制对策研究  

A Research on the Countermeasures of Finance and Taxation Law on the Construction of Resource Conserving and Environment Friendly Society of Changzhutan Agglomeration

作　　者：李平[1] 

机构地区：[1]湖南女子学院,湖南长沙410004

出　　处：《中南林业科技大学学报（社会科学版）》2014年第4期79-82,共4页Journal of Central South University of Forestry & Technology（Social Sciences）

基　　金：湖南省教育厅高校科研一般项目:"两型社会建设和财税制度的创新研究"(编号:11C0687)

摘　　要：财税政策是国家对经济进行宏观调控的重要手段。长株潭城市群在获批为"资源节约型与环境友好型社会"建设综合配套改革试验区以后,该地区在财税制度方面也迅速做出了一些应对之策。但由于现行财税制度方面存在财政投入不足、调节手段单一及财税制度缺乏整体协调性、循环经济理念及绿色税收理念不强等局限性,因而难以两型社会建设发挥有效的促进作用。要想在长株潭城市群闯出一条发展循环经济建设两型社会的发展道路,我们一定要以"敢为人先"的湖湘精神,以循环经济绿色税收等理念作导向,努力克服现行财税制度中的制约因素及制度障碍,积极试验大胆创新,并在财政税收方面提出了一些创新性建议。Fiscal policy is an important means of macroeconomic regulation and control. After the Changzhutan agglomeration in the approved as ＂Resource Conserving and Environment Friendly Society＂ construction of comprehensive reform of the trial area, Changzhutan area in the fiscal and taxation system is quickly made some countermeasures. But because of the lack of financial investment, single regulation means and taxation system lacking overall coordination, and the concept of circular economy and green taxation idea is not strong limitations of the current tax system, it is difficult to play an effective role in promoting the ＂resource conserving and environment friendly society＂ construction. Therefore, it is proposed to take a development road in Changzhutan agglomeration, and we must regard ＂Huxiang spirit of daring to be the first＂ and the circular economy and green taxation theory as the guide, overcome the existing tax system of constraints and institutional barriers the positive test, and boldly innovate. It puts forward some innovative suggestions as to the fiscal and taxation.

关 键 词：循环经济 两型社会 财税法制 

分 类 号：D922[政治法律—法学]