中国税收制度生态化改革探析

• 영문명: The Research of Ecological Tax System in China
• 발행기관: 글로벌경영학회
• 저자명: 王金霞(Wang, Jin-Xia) 韩 明桥 (Han, Ming-Qiao) 毕 玉(Bi, Yu)
• 간행물 정보: 『글로벌경영학회지』국제경상교육연구 제10권 제2호, 165~182쪽, 전체 18쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2013.06.30

국문 초록

随着中国经济的快速发展，出现了环境污染和资源匮乏等问题，制约了经济的发展和人民生活质 量。税收制度作为有效的经济杠杆，应当在环境保护和资源合理利用领域发挥应有作用。中国税制的 生态理念欠缺，税制的整体绿化水平还相对有限，为此，中国应根据本国经济、社会、环境面临的突 出问题，在“收入中性”原则下，对现有税种进行生态化改良，并推出独立的环境税，循序渐进推进税 收制度生态化改革。

영문 초록

With fast development of Chinese economy, the problems, such as environmental pollution, lack of resources, restrict the further development of economy and people’s life quality. As an effective economic lever, tax system should play the due role in the field of protecting environment and using resources reasonably. Due to the lack of ecological concept, the ecological level of Chinese tax system is relatively limited. Therefore, with regard to the severe problems of economy, society and environment, China should optimize taxes towards ecologicalization, introduce an independent environment tax and make tax system more ecological gradually under the principle named revenue neutral

목차

Ⅰ.序 论

Ⅱ.税收制度生态化的理论基础

Ⅲ.中国税收制度生态化改革的背景分析

Ⅳ.中国税收制度生态化改革的整体布局

Ⅴ.生态化税种的设置

Ⅵ.结 论

키워드

资 源环 境 税 收制度 生态 改革 Resource Environment Tax System Ecology Reform