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我国绿色税费的历史与现状 我国绿色税费的研究实施与国际相比,起步晚、标准低、相对滞后。但我国作为环境资源匮乏的发展中国家,十分重视绿色税费的实施工作,早在20世纪70年代,我国的原工商税和工商所得税中就曾规定对工业企业以废碴、废液、废气等“三废”和其他废旧物资为主要原料生产产品所取得的销售收入和利润给予定期免税照顾,之后我国税费绿色化改革的步伐一直没有停止。尤其1994年以来,新税制体系中有
History and current status of green tax in China Research and implementation of green taxes and fees in China compared with the international, late start, low standards, relatively lagging behind. However, as a developing country with a lack of environmental resources, our country attaches great importance to the implementation of the green taxes and fees. As early as the 1970s, China’s original industrial and commercial tax and industrial and commercial income tax stipulated that industrial enterprises should use waste ballast, waste liquid, Such as “three wastes” and other waste materials as the main raw material production of products obtained by the sales revenue and profits to give regular duty-free care, after the pace of green tax reform in our country has not stopped. Especially since 1994, in the new tax system