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本文论述了以税收形式实现城市轨道交通外部效应内部化的必要性、现实基础和制约因素;借鉴国外经验,基于目前我国税制特点,提出了以税收形式实现城市轨道交通外部效应内部化,一并构建了“建立专项基金管理、重点针对住宅且与商业分类征收、与现行税种结合征收”的具体设想。
This paper discusses the necessity, reality and restriction of internalization of external effects of urban rail transit in the form of taxation. Based on the experience of other countries and based on the characteristics of China’s current taxation system, this paper proposes to internalize the externalities of urban rail transit with taxation Constructed a “specific fund management, focusing on residential and commercial tax collection, combined with the current tax collection” of the specific idea.