促进资源综合利用的税收政策分析  

Analysis of Tax Policy to Promote the Comprehensive Utilization of Resources

作　　者：梁智腾 彭月兰[1] 

机构地区：[1]山西财经大学财政金融学院,山西太原030006

出　　处：《高等财经教育研究》2015年第4期83-86,共4页Journal of Higher Education Finance

基　　金：山西省软科学项目"促进节能的财政政策研究"(2014041022-2)

摘　　要：近三十年来,中国经济发展举世瞩目,取得了显著成绩。然而,受投资驱动影响,产能过剩、资源消耗严重、环境污染问题日益突出,已严重影响到经济的可持续性发展。因此,节约资源,提高资源使用率,促进资源综合利用成为必然。本文分析了我国现行税收政策对资源综合利用的促进作用及其存在的不足,并根据现实国情提出了相应的税收改革建议。In the past thirty years, China＇s economic development has attracted worldwide attention, and has made great achievements. However, the investment driven by the impact of overcapacity, serious resource consumption, outstanding environmental problems, has seriously affected the sustainable development of economy. Saving resources, improving the resource usage, and actively carrying out the comprehensive utilization of resources has become inevitable. This paper analyzes the promoting effect of the current tax policy on the comprehensive utilization of resources and the existing problems, and puts forward the corresponding tax reform proposals according to the actual situation of our country.

关 键 词：资源综合利用 税收政策 税制改革 

分 类 号：F810[经济管理—财政学]