国际比较视野下的北京市生态税收政策研究  

Research on Beijing's Ecological Tax Policy from the Perspective of International Comparison

作　　者：张风帆 孟雪梅 ZHANG Feng-fan;MENG Xue-mei(College of Marxism,Beijing University of Technology,Beijing 100124,C hina)

机构地区：[1]北京工业大学马克思主义学院,北京100124

出　　处：《教育教学论坛》2018年第25期44-46,共3页Education And Teaching Forum

基　　金：北京市2017年度科技创新服务能力建设-北京地区高校中国特色社会主义理论研究协同创新中心建设(编号代码:036000546617516);2017年度北京科学学研究中心规划项目"北京创新生态系统评价指数研究"(项目编号:40036005201701);2015年度北京市社科规划项目"北京科技社会组织发展研究"(项目编号:S0027005201501)

摘　　要：生态环境问题已成为全球广泛关注的问题,世界各国不断探索环境保护和可持续发展道路,欧美各国纷纷建立起了符合自己国情的生态税收体系。本文根据相关税收理论,基于北京市生态税收政策基本情况分析以及对欧美国家税收政策的考察,认为北京市生态税收政策应该完善现有税种税收政策、开征新的生态税种、完善现有生态税收优惠政策、注重生态效益和经济效益并行。Eco-environmental issues have become a global concern,countries around the world continue to explore the path of environmental protection and sustainable development,Europe and the United States have set up in line with their own national conditions of the ecological tax system. This paper is based on the relevant tax theory,Analysis on the Basic Situation of Beijing ＇s Ecological Tax Policy and investigate the European and American countries tax policy,the Beijing ecological tax policy should improve the existing tax tax policy,add new ecological taxes,improve the existing ecological tax preferential policies,focusing on ecological benefits and economic benefits in parallel.

关 键 词：生态环境问题 国际视野 生态税收政策 

分 类 号：D668[政治法律—政治学]