摘要
制定和实施科学的财税政策是确保生态补偿机制有效运行,是实现经济社会可持续发展的重要途径。我国现行的财税政策存在财政投入不足、调节手段单一、税收体系不完善和收费不规范等不足。因此,通过调整和完善现行税制,开征新税种和规范收费制度有利于促进我国生态补偿机制的完善和有效运行,实现经济、社会、环境的和谐发展。
The formulation and implementation of science policy is to ensure that the taxation mechanism for the effective functioning of ecological compensation achieves sustainable economic and social development in an important way. China＇s current promblems of policy of taxation are inadequate financial investment , its single regulation means, imperfect tax system and lack of fees and other irregularities. Therefore, by adjusting and improving the existing tax system, the introduction of new taxes and regulating the charging system could be conductive to the perfection and the effective operation of an ecological compensation mechanism, the realization of economic, social and environmental harmony.
出处
《华东经济管理》
CSSCI
2010年第3期31-34,共4页
East China Economic Management
基金
江西高校人文社科研究项目(JJ0904)
东华理工大学地质资源经济与管理研究中心开放基金项目(09KJ03)
关键词
生态补偿机制
财税政策
制度创新
ecological compensation mechanism
fiscal policies
institutional innovation
