摘要
在资源约束趋紧、环境污染严重、生态系统退化的严峻形势下,我国坚持节约资源和保护环境的基本国策,提出要像对待生命一样对待生态环境。转变自然资源利用方式已成为缓解我国资源、环境和经济发展之间矛盾的关键。因此,研究如何充分发挥财税政策对自然资源合理利用的促进作用就显得尤为重要。采用文献检索与分析方法,对现行国内外促进自然资源合理利用财税政策的研究进行系统梳理和总结,深入剖析现有研究存在的不足,并展望今后的重点领域及主要方向具有重要的意义。今后促进自然资源合理利用财税政策的研究应从财税政策工具组合的角度展开研究,加深对政府投资、财政补贴等财政支出政策工具的研究,引入更为有效的计量分析方法研究地方政府合理利用自然资源财税政策的效果。
Under the severe situation of tight resource constraints, serious environmental pollution, and degraded ecosystems, China adheres to the basic state policy of saving resources and protecting the environment, and proposes to treat the ecological environment as a life. The transformation of natural resource utilization has become the key to solve the contradiction among China's resources, environment and economic development. Therefore, it is very important to study how to make full use of fiscal and taxation policies to promote the rational use of natural resources. This paper adopts methods like literature retrieval and analysis to systematically review and summarize the current domestic and international researches on the fiscal and taxation policies to improve the rational use of natural resources, analyzes in depth the deficiencies of existing research, and is of great importance in looking into the future key areas and main directions. The study concludes that in the future, research on promoting the rational use of natural resources should be done from the perspective of the combination of fiscal policy tools. Further research on fiscal expenditure policy instruments such as government investment and financial subsidies should be done. More effective measurement analysis methods are to be introduced to study the effects of local fiscal policies on the rational use of natural resources.
作者
李媛媛
LI Yuan-yuan(School of Economics Management,Daqing Normal University, Daqing,Heilongjiang 163712,China)
出处
《大庆师范学院学报》
2019年第1期27-34,共8页
Journal of Daqing Normal University
基金
黑龙江省哲学社会科学研究项目"资源税改革对黑龙江省资源型城市转型影响研究"(16JYE02)
关键词
自然资源
合理利用
财税政策
natural resources
rational use
fiscal and taxation policies
