论节约型社会的建设与税法保障措施的完善
2016-05-15 01:06
导读：法学论文毕业论文，论节约型社会的建设与税法保障措施的完善论文样本，在线游览或下载，科教论文网海量论文供你参考：【摘要】税收作为政府所掌控的最主要的经济杠杆和宏观调控手段之一，能够为
【摘要】税收作为政府所掌控的最主要的经济杠杆和宏观调控手段之一，能够为节约型社会的建设发挥重要的促进、保障作用。为此，就需要我们积极地、认真地构筑和完善旨在保障节约型社会建设的税法制度与体系。首先，尽快修订、完善我国的《资源税暂行条例》，改进现行的资源税计量依据、征收办法，促进我国矿产资源开采的有效节约。其次，修改《消费税暂行条例》，将私人游艇列进消费税征税范围，取消小排量汽车的消费税，进步大排量汽车的消费税率，从而促进我国石油能源的有效节约。再次，积极制定燃油税法，及时开征燃油税，努力打造一个节约型的汽车社会。 Revenue is capable of bringing into play important stimulative and indemnificatory function for building of saving type society by way of one of the greatest economy lever and macro-control means that the govment control. Therefor we need to construct and perfect duty law system to ensure saving type society actively and seriously. First, we emend and perfect as soon as possible to mend actual resource tax measure gist and collection means, and we hasten saving mineral resource explotation. Next, we should amend and classify personal barge to excise levy range, and cancel excise of small let car, and enhance excise rate of great let car. Accordingly, we may advance efficiency thrift of our rock oil energy sources. Again, we should establish fuel tax law and levy fuel tax in time to build a saving car society.
