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财税政策与抗灾救灾:国际经验与启示
引用本文:杨京钟.财税政策与抗灾救灾:国际经验与启示[J].中国软科学,2010(4).
作者姓名:杨京钟
作者单位:黎明职业大学,福建,泉州,362000
摘    要:为研究财税政策对抗灾救灾的扶持作用,采用比较分析法和图表法对财税政策支持抗灾救灾进行定性研究,对现行财税政策扶持和激励我国抗灾救灾取得的积极作用进行具体分析.借鉴发达国家抗灾救灾的财税政策经验,为我所用.由此可以说明,一方面,财税政策与抗灾救灾具有紧密的相关性.另一方面,运用财税政策宏观调控杠杆工具来扶持我国的抗灾救灾工作,进而构建具有中国国情的抗灾救灾财税政策激励体系.

关 键 词:财税政策  抗灾救灾  自然灾害  税收优惠

Fiscal Policy and Disaster Relief: International Experiences and Lessons
YANG Jing-zhong.Fiscal Policy and Disaster Relief: International Experiences and Lessons[J].China Soft Science,2010(4).
Authors:YANG Jing-zhong
Institution:YANG Jing-zhong (Liming Vocational University,Quanzhou 362000,China)
Abstract:To study the role of tax policy in disaster relief support,this paper uses comparative analysis and graphs for qualitative research on the role,especially the role of current fiscal and taxation policies to support China's disaster relief.Learn from the developed countries,fiscal and taxation policy,disaster relief experience,to learn and absorb,in order to use them.So,on one hand,fiscal policy and disaster relief has a close correlation,on the other hand,the use of fiscal policies to support macro-control ...
Keywords:fiscal policies  disaster relief  natural disasters  tax incentives  
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