论文部分内容阅读
节能减排是近几年比较热门的课题之一。本文在总结发达国家和发展中国家通过税收制度促进节能减排和环境保护的实践与经验的基础上,对我国促进节能减排的现行税收政策进行了评价,提出了我国构建绿色税收体系的整体实施步骤和具体政策建议。
Energy-saving emission reduction is one of the hot topics in recent years. On the basis of summarizing the practice and experience of both developed and developing countries in promoting energy conservation and emission reduction and environmental protection through taxation system, this paper evaluates the current taxation policies of our country to promote energy conservation and emission reduction and puts forward the overall construction of green taxation system in our country Implementation steps and specific policy recommendations.