国际比较视野下的北京市生态税收政策研究
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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.
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.
引文
[1]侯慧慧.关于环境保护的税收政策研究[D].山西财经大学,2016.
[2]董正.构建我国生态税收体系的对策思考[D].辽宁师范大学,2012.
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[8]李振京.英国环境税税收制度及启示[J].宏观经济管理,2012,(3).
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[2]董正.构建我国生态税收体系的对策思考[D].辽宁师范大学,2012.
[3]王金霞,等.欧盟税收制度生态化改革对我国环境税制建设的启示[J].当代经济研究,2012,(4).
[4]张佩璐.基于低碳经济发展的生态税收体系的构建[J].财政与税务,2013,(11).
[5]乌跃良.基于欧盟经验的我国生态税收体系构建[J].税制改革,2013,(5):336.
[6]孙晓娜.生态税制的国际比较及借鉴价值[J].生产力研究,2012,(12).
[7]李蓓.我国生态税制构建研究[D].西北农林科技大学,2016.
[8]李振京.英国环境税税收制度及启示[J].宏观经济管理,2012,(3).
[9]张敏.我国环境保护税收政策研究[J].现代商业,2014,(23).
[10]金明.我国环境税收制度改革的国际经验借鉴及政策选择[J].当代经济研究,2014,(4).
[11]李晓婷.我国绿色税收体系现状分析与对策建议[J].财税研究,2014,(25):764.