本文選題：交通污染 + 財(cái)稅政策　； 參考：《亞太經(jīng)濟(jì)》2017年04期

【摘要】：新加坡為防止道路擁堵以及維護(hù)生態(tài)環(huán)境,出臺(tái)了從車輛購(gòu)置、使用、報(bào)廢退出環(huán)節(jié)在內(nèi)的一系列財(cái)稅政策,借鑒其成功經(jīng)驗(yàn),中國(guó)可健全交通財(cái)稅政策、增加使用環(huán)節(jié)的征稅比重、財(cái)稅政策中要突出環(huán)保功能、采取綜合性配套以及保持政策的連續(xù)性。
[Abstract]:In order to prevent road congestion and maintain the ecological environment, Singapore has introduced a series of fiscal and taxation policies, including the purchase, use and scrapping of vehicles. Drawing on its successful experience, China can improve its transportation finance and taxation policies. In order to increase the proportion of taxation in use, the function of environmental protection should be emphasized in the fiscal and taxation policy, and comprehensive matching should be adopted and the continuity of the policy should be maintained.
【作者單位】： 福建商學(xué)院會(huì)計(jì)系;
【基金】：福建省社會(huì)科學(xué)規(guī)劃青年項(xiàng)目“福建省中小企業(yè)生態(tài)稅收優(yōu)惠政策及會(huì)計(jì)協(xié)調(diào)”(2014C036) 福建省社會(huì)科學(xué)規(guī)劃一般項(xiàng)目“福建生態(tài)省建設(shè)中的稅收政策協(xié)調(diào)與環(huán)境稅制設(shè)計(jì)研究”(2013B190)
【分類號(hào)】：F513.39;F813.39
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本文編號(hào)：1882839