摘要
当前煤炭行业发展循环经济积累了一定的经验,但也暴露了一些问题,反映在价格税费政策方面,主要是价格机制不完善、补偿费缺失、激励优惠作用不明显、部分税费政策需要改进。对此,本文提出了促进煤炭行业完善循环经济税费政策、发挥税费政策调控作用的几点建议:完善税收制度,建立资源有偿高效使用机制,加大税费优惠力度,加强政策规划引导,健全法律法规。
Many experiences have been accumulated in coal industry circular economy development, meanwhile some problems also occur in the aspect of price , tax and fee policy, mainly including imperfect pricing mechanism, insufficient compensation and weak incentives , and partial tax and fee policies should be improved. Therefore, this paper puts forward suggestions which include improving tax policy, forming mechanism for efficient resource use, improving favorable policy, enhancing the leading role of policy and plan, perfecting laws and regulations.
出处
《经济管理》
CSSCI
北大核心
2009年第7期162-165,共4页
Business and Management Journal ( BMJ )
关键词
煤炭行业
循环经济
税费政策
coal industry
circular economy
tax and fee policy
