恩施州生態(tài)產(chǎn)業(yè)發(fā)展的財(cái)稅政策研究
本文選題:生態(tài)產(chǎn)業(yè) 切入點(diǎn):財(cái)稅政策 出處:《湖北民族學(xué)院》2014年碩士論文 論文類型:學(xué)位論文
【摘要】:科技革命推動(dòng)著人類社會(huì)大踏步向前邁進(jìn),在人類社會(huì)進(jìn)步的同時(shí),人類對(duì)資源的索取和環(huán)境的破壞確日益嚴(yán)重,傳統(tǒng)的社會(huì)經(jīng)濟(jì)產(chǎn)業(yè)模式已經(jīng)不適合人類社會(huì)的進(jìn)一步發(fā)展,人類社會(huì)開始注重生態(tài)環(huán)境保護(hù)和經(jīng)濟(jì)可持續(xù)發(fā)展,生態(tài)產(chǎn)業(yè)在這種背景下應(yīng)運(yùn)而生,本文以恩施民族自治地區(qū)社會(huì)環(huán)境狀況和生態(tài)產(chǎn)業(yè)發(fā)展?fàn)顩r為出發(fā)點(diǎn),以民族地區(qū)財(cái)稅政策現(xiàn)狀和選擇為視角,簡(jiǎn)單概述了恩施民族自治地區(qū)應(yīng)該怎樣在發(fā)展生態(tài)產(chǎn)業(yè)的大環(huán)境下,立足本地區(qū)實(shí)際,因地制宜,對(duì)恩施自治州生態(tài)產(chǎn)業(yè)的發(fā)展和生態(tài)環(huán)境的保護(hù)具有重要意義。本文共分六個(gè)章節(jié)。第一章即緒論,介紹了選擇生態(tài)產(chǎn)業(yè)作為研究對(duì)象的目的及其意義;歸納了當(dāng)前國(guó)內(nèi)外學(xué)者對(duì)生態(tài)產(chǎn)業(yè)研究的現(xiàn)狀,闡述了本文集中論述的主要內(nèi)容及其研究方法。第二章主要從學(xué)術(shù)角度介紹了生態(tài)產(chǎn)業(yè)和財(cái)稅政策的定義,并且就產(chǎn)業(yè)生態(tài)學(xué)理論、可持續(xù)發(fā)展理論以及財(cái)稅政策功能做了簡(jiǎn)要概述。第三章主要從清潔能源、生態(tài)旅游、生態(tài)農(nóng)業(yè)三大方面對(duì)恩施州生態(tài)產(chǎn)業(yè)發(fā)展背景和現(xiàn)狀進(jìn)行分析。第四章闡述了生態(tài)產(chǎn)業(yè)與財(cái)稅政策的關(guān)系,并且從恩施州地區(qū)清潔能源、生態(tài)產(chǎn)業(yè)、生態(tài)農(nóng)業(yè)三大方面的具體財(cái)稅政策現(xiàn)狀出發(fā),介紹了財(cái)稅政策在恩施州地區(qū)生態(tài)產(chǎn)業(yè)發(fā)展中的重要性,找出制約恩施州生態(tài)產(chǎn)業(yè)發(fā)展的原因。第五章以清潔能源、生態(tài)旅游、生態(tài)農(nóng)業(yè)三大方面為出發(fā)點(diǎn),提出恩施州地區(qū)生態(tài)產(chǎn)業(yè)發(fā)展的路徑和建議。第六章提出財(cái)稅政策在生態(tài)產(chǎn)業(yè)發(fā)展中的重要性以及生態(tài)產(chǎn)業(yè)發(fā)展過程中可能存在但尚未完全解決的問題。研究表明生態(tài)產(chǎn)業(yè)的發(fā)展適應(yīng)中國(guó)建設(shè)資源節(jié)約型和環(huán)境友好型社會(huì)的總體要求,它能更好的打破產(chǎn)業(yè)原有界限,促進(jìn)資源合理流動(dòng),具有重要環(huán)保意義,財(cái)稅政策在生態(tài)產(chǎn)業(yè)的發(fā)展過程中有著極為重要的調(diào)節(jié)作用,財(cái)稅政策的有效運(yùn)用成為促進(jìn)生態(tài)產(chǎn)業(yè)發(fā)展必不可少的部分。
[Abstract]:The revolution of science and technology is pushing the human society forward with great strides. While the human society is progressing, the demand for resources and the destruction of the environment are becoming more and more serious. The traditional mode of social and economic industry is no longer suitable for the further development of human society. Human society began to pay attention to the protection of ecological environment and sustainable economic development, ecological industry emerged as the times require under this background, this paper takes the social environment and ecological industry development of Enshi autonomous region as the starting point. From the angle of view of the present situation and choice of fiscal and taxation policies in ethnic minority areas, this paper briefly outlines how Enshi ethnic autonomous areas should base themselves on the actual situation of local conditions and take measures according to local conditions under the general environment of developing ecological industries. It is of great significance to the development of ecological industry and the protection of ecological environment in Enshi Autonomous Prefecture. This paper is divided into six chapters. The first chapter is the introduction, which introduces the purpose and significance of choosing ecological industry as the object of study. This paper summarizes the current research situation of ecological industry at home and abroad, and expounds the main contents and research methods of this paper. Chapter two mainly introduces the definition of ecological industry and fiscal policy from the academic point of view. It also gives a brief overview of the theory of industrial ecology, the theory of sustainable development and the functions of fiscal and taxation policies. The development background and present situation of ecological industry in Enshi Prefecture are analyzed in three aspects of ecological agriculture. Chapter 4th expounds the relationship between ecological industry and fiscal and tax policy, and from the clean energy and ecological industry in Enshi Prefecture, This paper introduces the importance of fiscal and taxation policy in the development of ecological industry in Enshi Prefecture, and finds out the reasons that restrict the development of ecological industry in Enshi Prefecture. Chapter 5th focuses on clean energy and ecotourism. The three major aspects of ecological agriculture are the starting point. Chapter 6th puts forward the importance of fiscal and taxation policy in the development of ecological industry and the problems that may exist in the process of ecological industry development but have not been completely solved. The development of ecological industry in Ming Dynasty was adapted to the overall requirements of building a resource-saving and environment-friendly society in China. It can better break the original boundaries of the industry, promote the rational flow of resources, have an important environmental protection significance, fiscal and taxation policies in the development of ecological industry has an extremely important regulatory role, The effective use of fiscal and taxation policies has become an essential part of promoting the development of ecological industry.
【學(xué)位授予單位】:湖北民族學(xué)院
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F127;F812.7
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