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规模化养猪场沼气工程发展的税收政策制度导向探讨
引用本文:余建辉,洪燕真,戴永务,刘燕娜,林斌,林伟明,邱晓兰.规模化养猪场沼气工程发展的税收政策制度导向探讨[J].福建农业大学学报(哲学社会科学版),2010(1):33-37.
作者姓名:余建辉  洪燕真  戴永务  刘燕娜  林斌  林伟明  邱晓兰
作者单位:[1]福建农林大学经济与管理学院,福建福州350002 [2]莆田学院,福建莆田351100 [3]福建省农业科学院,福建福州350003 [4]福建农林大学金山学院,福建福州350002
基金项目:教育部人文社会科学研究“规模化养猪场沼气工程发展的影响因素研究——以福建为例”项目(07JD790008)
摘    要:在对福建省规模化养猪场沼气工程开展随机抽样调查的基础上,分析了税收政策对规模化养猪场沼气工程的作用机理,并通过对国内外清洁能源工程税收政策的比较,分析了现有税收政策的实施效果及不足,提出了增强税收政策的市场导向作用;进一步完善税收体系,加大税收扶持力度;建立促进可持续发展的税收政策的协调机制和配套措施等政策设想。

关 键 词:规模化养猪场  沼气工程  税收政策

Tax policy for the development of large-scale pig farm biogas project
YU Jian-hui,HONG Yan-zhen,DAI Yong-wu,LIU Yan-na,LIN Bin,LIN Wei-ming,QIU Xiao-lan.Tax policy for the development of large-scale pig farm biogas project[J].Journal of Fujian Agricultural University(Social Science Edition),2010(1):33-37.
Authors:YU Jian-hui  HONG Yan-zhen  DAI Yong-wu  LIU Yan-na  LIN Bin  LIN Wei-ming  QIU Xiao-lan
Institution:1.Fujian Agriculture and Forestry University,Economics and Management College,Fuzhou,Fujian 350002,China;2.Putain University,Putain,Fujian 351100,China;3.Fujian Academy of Agricultural Sciences,Fuzhou,Fujian 350003,China;4.Fujian Agriculture and Forestry University,Jinshan College,Fuzhou,Fujian 350002,China)
Abstract:According to random sampling,meanwhile by comparing the impact of tax policy to the large-scale pig farm biogas projects in Fujian is analyzed,the tax policies for clean energy projects at home and abroad,the shortcomings of the current tax policy for the large-scale pig farm biogas projects ard revealed.Accordingly it is proposed to enhance the role of market-oriented of tax policy;to further improve the tax system and increase the support efforts of tax revenues;and to establish coordination mechanisms and take support measures of tax policies to promote sustainable development.
Keywords:large-scale pig farm  biogas project  tax policy
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