摘要
可持续发展是一种全新的发展战略,是我国未来发展的必然选择。在实现可持续发展的进程中,我们应逐步构建起适合我国国情的生态与经济一体化的发展税收模式。这一税收模式的主要内容是制定和实施促使成本内在化的税收制度以及有利于可持续发展的税收调控方式。
Sustainable Development is a totally new development strategy. Taking the way to Sustainable Development is an inevitable choice of Chinese future development. During the way of bringing about Sustainable Development, we should gradually establish integrative taxation model of ecology and economy which mainly consists of the promoting cost - internalizing tax system and the relevant taxation regulation patterns.
出处
《税务与经济》
北大核心
2002年第4期1-4,共4页
Taxation and Economy
