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1、上海交通大学MPA学位论文我国引导资源综合利用税式支出政策研究THERESEARCHOFTHETAXEXPENDITUREGUIDEINTEGRATEDUSEOFNATURALRESOURCESPOLICYABSTRACTSincethereformandopeningup,China'ssocialandeconomicrapidgrowth,eachcareergainedhugesuccess,but,excessiveconsumptionofenergywasteandenvironmentalpollu
2、tion,theattendantproblems,especiallyintheprocessofdevelopment,wastealotofunusedresourceanduseandwasteofresources,totheharmoniousdevelopmentofthecountrybroughttorestrict.Therefore,todevelopcomprehensiveutilizationofresourcesinChinaisanimportanttechnicalandecono
3、micpolicy,butalsoamajorlong-termdevelopmentstrategy.Asaresponsibleandgreatcountryingrowth,improvingcomprehensiveresourceutilizationefficiencyisparticularlyneededFullyutilizationhaspositiveexternalityforbothsocialdevelopmentandeconomicgrowth;tomaximizetheeffici
4、encyofpositiveexternality,governmentwilltakecorrespondenceactionforguidance.Inordertoimprovetheefficiencyofresourceuse,everycountrymadeacombinationofmarketIV上海交通大学MPA学位论文我国引导资源综合利用税式支出政策研究economicsandgovernmentpoliciesinsteadtheoriginaladministrativeinterferen
5、ce,itisameansofpublicfinanceswithtaxexpenditure.Thepolicyoftaxexpenditurehasaeffectinguidingtheindustryofcomprehensiveutilizationresources.Withtheleverageoftaxcollection,enterprisesbegintoputmoreemphasisonresource-conservingintheirpracticeofproductionandconsum
6、ing.However,animperfecttaxexpenditureincentiveeasilyleadtotheabsenceofregulation,forthereisnocontroltodedicatedtaxes,havemanynegativeeffects,needtobeadjustedandoptimizedconstantly.Therestillexistsunreasonablefactoraffectingcurrentimplementationofcomprehensiver
7、esourcetaxexpenditure,whichneedstobeconcernedbygovernment.Anintroductionandthreemainchaptersareincludedinthetext.Theintroduction,whichdescribedthebackground,purposeandsignificanceofthisthesis,reviewedthecurrentsituationoftaxexpenditureathomeandabroadcomprehens
8、ively,isaguidingtocomprehensiveutilizationofthesituationresources,theresearchideasandmethodsareprovidedinthemeantime.Onthebaseofthestudyofthepolicyissueswearefacedwithcurrently,the