摘要
制定和实施科学的财税政策是确保生态补偿机制有效运行、实现经济社会可持续发展的重要途径。从财税视角考察和分析我国生态补偿机制的发展路径,针对现行财税政策中财政投入问题、调节手段单一、税收体系不完善和收费不规范等问题,应进一步调整和完善相关财政政策、税收体系和规范收费制度来促进我国生态补偿机制的完善和有效运行。
The formulation and implementation of science policy is to ensure that the taxation mechanism for the effective functioning of ecological compensation achieves sustainable economic and social development in an important way. Examined and analyzed the development way of China＇s ecological compensation mechanism from finance and taxation, aim at China＇s current promblems of policy of taxation are inadequate financial investment , its single regulation means, imperfect tax system and lack of fees and other irregularities. It is necessary to further adjust and improve the financial policies and the tax system, regulate the charging system promote the perfection and the effective operation of an ecological compensation mechanism.
出处
《税务与经济》
CSSCI
北大核心
2009年第6期96-100,共5页
Taxation and Economy
基金
江西高校人文社科研究项目(项目编号:JJ0904)
东华理工大学地质资源经济与管理研究中心开放基金项目(项目编号:09KJ03)的资助
关键词
生态补偿机制
财税政策
制度创新
ecological compensation mechanism
fiscal policies
institutional innovation
