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绿色发展是“十三五”五大发展理念之一,生态文明建设在国家治理中扮演着前所未有的重要角色。税收能够在生态文明建设中发挥作用,但需要注意税收的局限性。税收政策选择必须顺应自然规律、社会规律和税收规律。税收政策应注意鼓励和惩罚作用的发挥,要尊重市场在资源配置中的决定性作用。当前适应生态文明建设的税收政策的选择应重点放在科学和技术进步上。
Green development is one of the five major development concepts of “13th Five-Year Plan”, and the construction of ecological civilization plays an important role in national governance. Tax revenue can play a role in the construction of ecological civilization, but need to pay attention to the limitations of tax revenue. Tax policy choices must conform to the laws of nature, social laws and tax laws. Tax policies should pay attention to giving play to the role of encouragement and punishment and respect the decisive role of the market in allocating resources. The current choice of tax policy to adapt to the construction of ecological civilization should focus on scientific and technological progress.