节点文献
循环经济发展与税收政策选择
Development of a Recycling Economy and Tax Policies towards It
【摘要】 本文认为,循环经济是对传统经济增长模式的根本变革,其本质是生态经济,发展循环经济对我国意义深远。以税收促进循环经济发展,必须重新认识税收的基本原则,改革和完善有关的主要税种以及税收优惠政策。
【Abstract】 This article argues that building of a recycling economy is a basic transformation processing away from the path of traditional economic growth.The development of a recycling economy is essential to our country and tax policies should be used to promote its development.Related policy proposals include rethinking tax principles,perfecting some preferential tax policies and redesigning some tax categories.
- 【文献出处】 税务研究 ,Taxation Research , 编辑部邮箱 ,2006年10期
- 【分类号】F205;F812.42
- 【被引频次】27
- 【下载频次】307