| 对我国促进环境保护的财税政策改革研究 |
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| 引用本文： | 娄爱花,李娟.对我国促进环境保护的财税政策改革研究[J].西安航空技术高等专科学校学报,2013(6):32-36. |
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| 作者姓名： | 娄爱花 李娟 |
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| 作者单位： | 西安财经学院经济学院 |
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| 摘 要： | 从财税政策的视角，对我国现阶段环境保护工作中财政收入、支出等各方面政策的制定、实施情况进行分析，揭示环境保护工作中财政税策存在的不足，进而就建立环境财政体系、改革税收制度提出具体建议。
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| 关 键 词： | 环境保护 财政政策 税收政策 |
Research on Fiscal and Thx Policy for Pronoting Envirtaumntal Protection in China |
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| LOU Ai-hua;LI Juan.Research on Fiscal and Thx Policy for Pronoting Envirtaumntal Protection in China[J].Journal of Xi'an Aerotechnical College,2013(6):32-36. |
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| Authors: | LOU Ai-hua;LI Juan |
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| Institution: | LOU Ai-hua;LI Juan;School of Economics,Xi’an University of Finance and Economics; |
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| Abstract: | The ideas of harmonious society and beaut]tul ~nma lmpuwe ~LtiCL 1~1u protection. Therefore, in the perspective of fiscal and taxation policy, this paper analyzes policy of fiscal revenues and expenditures in the environmental protection, such as policy setting and implementation, re- veals some existing problems, and then puts forward some specific suggestions on establishing an environ- mental fiscal system and reforming the tax system. |
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| Keywords: | environmental protection fiscal policy tax policy |
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