会计毕业论文中英文摘要

会计毕业论文中英文摘要

摘要

我国作为当今世界上最大的发展中国家，随着经济的飞速发展和工业化、城镇化的加快，能源的供需矛盾尖锐，能源利用率低、能源浪费严重、能源开发结构不合理化等问题层出不穷。如何构建可持续发展的资源体系来支持经济的快速发展成为当今社会的巨大挑战。

税收政策是政府筹集财政资金，干预、调控经济的重要工具之一，在促进能源可持续发展中起到不可替代的作用。以能源可持续发展为目标的制定的能源税收政策主要是弥补市场缺陷，纠正传统不合理的经济发展模式，达成节约和保护能源的目的。本文将理论分析和现实环境分析相结合，运用比较研究的方法，在实践国内外实践经验的基础上，提出健全并完善我国绿色税收体系的建议。

文章分为五个部分。首先从我国的能源和经济发展现状出发，提出可持续发展与绿色税收相结合的战略。其次，站在促进能源可持续发展的角度上，简述和列举我国现行税收政策中存在的一些问题和缺陷。第三部分中，主要阐述绿色税收的含义，分析国外有关能源税收政策，总结对我国有利的启示。第四部分中，对我国绿色税收的政策手段做出论述，分别结合不同的税种提出健全和完善我国税收政策促进能源可持续发展的基本想法和建议。最后，在总论中为了更全面的理解可持续发展在税收政策中的作用，笔者另外对绿色税收政策做了进一步的说明。

关键词：可持续发展；税收政策；绿色税收

Abstract

China as the world's largest developing country, with the rapid development of economy and the industrialization, the urbanization speeding up, the contradiction between supply and demand of energy sharp, low energy efficiency, energy wasted serious, energy development structure is reasonable and problems emerge in endlessly. How to construct a system of sustainable development of resources to support the rapid development of economy as the great challenge in today's society.

Tax policy is the government to raise finance capital, intervention, one of the important tool to manage the economy in promoting the sustainable development of energy plays an irreplaceable role. With energy sustainable development as the targets for energy tax policy is mainly make up for market defect, correct traditional not reasonable model of economic development, and achieve the purpose of energy saving and protection. This paper will the theoretical analysis and the realistic environment analysis in this paper, using the comparison, in practice at home and abroad on the basis of practical experience, put forward and improve and perfect our country's green tax system suggestion.

The article is divided into five parts. From the first in China energy and economic development present situation, are put forward for sustainable development and green tax combination of strategy. Second, standing in promoting sustainable energy development point of view, this paper describes the list of the existing tax policy and the problems and defects. The third part, mainly expounds the meaning of green taxes, analysis of overseas tax policy for energy, and summarizes the enlightenment of the favorable to our country. The fourth part, to our country tax policy to green means, this paper put forward respectively with different categories of taxes and perfect the taxation policy to promote the sustainable development of energy basic ideas and Suggestions. Finally, in general to more fully in the understanding of sustainable development in the role of the tax policy, the author in addition to green tax policy was further instructions. Key words:Sustainable development;Tax policy; Green tax