| 促进循环经济发展的税收法律制度构建 |
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| 引用本文： | 祖章琼. 促进循环经济发展的税收法律制度构建[J]. 凯里学院学报, 2011, 29(4). DOI: 10.3969/j.issn.1673-9329.2011.04.05 |
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| 作者姓名： | 祖章琼 |
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| 作者单位： | 贵州民族学院法学院,贵州,贵阳,550025 |
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| 摘 要： | 对循环经济税收法律制度的理论基础、价值目标、立法原则等进行探讨,并在借鉴发达国家税收法律制度促进循环经济发展的理论、制度和经验的基础上,提出完善我国循环经济法律制度体系和优化我国循环经济税收法律制度的运行环境等建议。
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| 关 键 词： | 循环经济 税收 法律制度 构建 |
Construction of Legal Systems of Taxation Promoting Circular Economy Development |
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| ZU Zhang-qiong. Construction of Legal Systems of Taxation Promoting Circular Economy Development[J]. Journal of Southeast Guizhou National Teachers College, 2011, 29(4). DOI: 10.3969/j.issn.1673-9329.2011.04.05 |
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| Authors: | ZU Zhang-qiong |
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| Affiliation: | ZU Zhang-qiong(Law School of Guizhou University for Nationalities,Guiyang,Guizhou,550025,China) |
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| Abstract: | This article discusses the theoretical basis,the value of goals,legislative principles of legal systems of taxation.On the basis of referencing to the theories,systems and experience of legal systems of taxation promoting circular economy development in the developed countries,the article proposes some suggestions on how to perfect the legal systems of circular economy and optimize the environment of legal systems of taxation. |
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| Keywords: | circular economy taxation legal systems construction |
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