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为了进一步发挥税收促进能源资源节约和环境保护的作用,应结合税制改革和税种特点,按照国务院节能减排综合性工作方案的要求,完善各项税收政策,建立健全税收政策体系。一方面,要通过税目、税率的优化,增强消费税、资源税等易于体现资源节约和环境保护调控效果的税种的作用,另一方面,要通过完善增值税、企业所得税的相关奖税和罚税政策,加大税收政策的引导作用。
In order to give full play to the role of tax revenue in energy resource conservation and environmental protection, tax policies should be perfected in line with the tax reform and tax features in line with the State Council’s comprehensive work plan for energy conservation and emission reduction, and a sound tax policy system should be established. On the one hand, through tax items and tax rate optimization, it is necessary to enhance the role of tax items such as consumption tax and resource tax that can easily reflect the effects of resource conservation and environmental protection regulation. On the other hand, we must improve tax incentives and penalties for value added tax and enterprise income tax Policy, increase the guiding role of tax policy.