摘要
随着可持续发展战略的普遍实施,消费税已成为各发达国家促进节能减排和减少健康危害的重要政策工具。本文介绍了主要发达国家消费税税制设计的特点和发展趋势,在此基础上提出了促进我国可持续发展消费税的政策建议。
With the implementation of sustainable development strategy,excise has become an important policy tool to promote energy-saving,emission-reduction and reduce health danger in developed countries. This paper introduces the feature and development trend of excise system in main developed countries and puts forward some policy suggestions on perfecting excise system for promoting sustainable development strategy in China.
出处
《涉外税务》
CSSCI
北大核心
2010年第5期18-21,共4页
International Taxation In China
基金
国家税务总局2009年重点研究课题"促进可持续发展的消费税政策研究"的部分研究成果
关键词
发达国家
可持续发展
消费税政策
Developed country Sustainable development Excise policy
