我国雾霾防治税收政策的发展演进过程研究  

The Development and Evolution Process Study on the Taxation Policies of Haze Prevention in China

作　　者：周景坤[1] 

机构地区：[1]浙江大学,浙江杭州310058

出　　处：《当代经济管理》2016年第9期65-71,共7页Contemporary Economic Management

基　　金：国家社会科学基金项目<我国雾霾防治政策的供给演进;绩效测评与优化策略研究>(14XGL004)的阶段成果

摘　　要：随着我国国民经济总量的不断增长,工业化和城镇化进程的加快,如何有效运用税收政策防治雾霾成为全社会共同关注的热点问题。作者运用文献分析和比较研究等方法,系统地梳理了我国防治雾霾的税收政策发展演进过程,分析了我国雾霾防治税收政策的构成,整理归纳出了我国雾霾防治税收政策发展演进过程的阶段及其特点,并从借鉴其他国家雾霾防治税收政策成功经验的基础上指出了我国雾霾防治税收政策具有税种逐步增加,税收体系不断完善,税收政策进一步优化,税收政策与其他政策进一步有效融合等几大发展变化趋势。With the increasing growth of GDP and the acceleration of the industrialization and urbanization process , it has become a socially hot issue that how taxation policy could be used to prevent the haze problem. Using literature analysis and comparative research method , the article systematically reviewed the development and evolution process of the haze-preventing taxation policies in China, and analyzed the composition of these polices. The article also summarized and inducted the stages and the features of the development and evolution process of the haze-preventing taxation policies in China. At last , based on the successful experiences of other counties, the article pointed out that the development tendencies of haze-preventing taxation policies in China are： the tax categories are gradually increasing, the taxation system is being improved, the taxation policies are being optimized, the taxation policies and other policies are being effectively integrated.

关 键 词：雾霾防治 税收政策 发展趋势 

分 类 号：F812.42[经济管理—财政学]