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RISS 인기검색어
- 검색키워드
- 저자 : 王金霞(Wang, Jin-Xia) (검색결과 4 건)
- 무료
- 기관 내 무료
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王金霞(Wang Jin-Xia) 한국국제회계학회 2008 국제회계연구 Vol.0 No.22
From the perspective of financial and taxation starting with the meaning defined of ecological compensation, discussing the effective path of ecological compensation in financial and taxation policy. In the aspect of fiscal policy of ecological compensation, to optimize the funding sources, financial investment channels, the financial transfer payment sources of ecological compensation in the aspect of tax policy of ecological compensation, to improve some measures of the eco-tax system. Overcome the barrier of the impact of ecological and environmental protection construction, inspecting the path of ecological compensation from the perspective of financial and taxation, helping to broaden the theoretical ideas and operation channels of ecological compensation, to realize the harmonious development of economy, society and environment.
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王金霞(Wang, Jin-Xia),韩,明桥,(Han, Ming-Qiao),毕,玉(Bi, Yu) 글로벌경영학회 2013 글로벌경영학회지 Vol.10 No.2
随着中国经济的快速发展,出现了环境污染和资源匮乏等问题,制约了经济的发展和人民生活质 量。税收制度作为有效的经济杠杆,应当在环境保护和资源合理利用领域发挥应有作用。中国税制的 生态理念欠缺,税制的整体绿化水平还相对有限,为此,中国应根据本国经济、社会、环境面临的突 出问题,在“收入中性”原则下,对现有税种进行生态化改良,并推出独立的环境税,循序渐进推进税 收制度生态化改革。 With fast development of Chinese economy, the problems, such as environmental pollution, lack of resources, restrict the further development of economy and people’s life quality. As an effective economic lever, tax system should play the due role in the field of protecting environment and using resources reasonably. Due to the lack of ecological concept, the ecological level of Chinese tax system is relatively limited. Therefore, with regard to the severe problems of economy, society and environment, China should optimize taxes towards ecologicalization, introduce an independent environment tax and make tax system more ecological gradually under the principle named revenue neutral
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王金霞(Wang Jin Xia) 글로벌경영학회 2009 글로벌경영학회지 Vol.6 No.4
随着我国经济的快速发展,资源缺乏和环境恶化将进一步加剧,中国的法律体系中,对资源使用者和环境破坏者的生态补偿义务在法律上没有相关规定。为此《中华人民共和国国民经济和社会发展第十一个五年规划纲要》中提出:“按照谁开发谁保护、谁受益谁补偿的原则,建立生态补偿机制”。这是促进环境外部成本内部化、实现环境有偿使用的重要政策。本文旨在从税收政策的角度出发来分析和研究与促进资源节约、环境保护的生态补偿问题,建立合理的适合中国的生态补偿税收制度,促进资源节约型社会的建设。 With the rapid development of China economy, resource scarcity and environmental degradation will further exacerbate. In China s legal system, there is no the relevant provisions of legal obligation for the resource users and the environment saboteurs. To this end, The People s Republic of China National Economic and Social Development 10th Five-Year Plan reads: Establish ecological compensation mechanism according to the principle of compensation, in another words, the people who develops resource should protect it, and the people who benefit from the environment should compensate it. It is the important policy to promote environmental external costs internalization and to achieve environmental compensation for the use. Through the tax policy point of view, this paper will analyze and research compensation in the promotion of resource conservation and environmental protection, and establish a reasonable compensation mechanism for China s eco-tax system in order to promote resource-saving society construction.
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Wang Lin Xia(王金霞),Kim Chun Soo(金春洙) 대한경영교육학회 2016 경영교육저널 Vol.27 No.1
Under the current circumstance such as the lack of main source of local taxes, the instability of estate market and unfair distribution of social resources. The public have expect too much of the real estate tax and give a lot of functions to it, such as supplementing the local tax revenue, regulating the real estate market, adjusting income distribution and so on, which makes the estate tax reform have developed slowly. Meanwhile, the real estate tax reform involves the violation of private property, so the real estate tax reform will inevitably face " multilateral game ". The paper explores the fundamental situation of real estate tax as a part of the local fiscal revenue abroad by analyzing the contribution made by real estate tax to local fiscal revenue. On this basis, the paper concludes that the existing and growing real estate is an abundant source of real estate tax by observing the development of the real estate market, which is the economic basis that makes the real estate tax become an important part of the local tax system. Since the real estate tax reform involves the violation of private property, not only do we consider the financial demand of tax authority from a macro perspective but also discuss the economic duration and political acceptability, which makes real estate reform become a gradual process. 针对中国目前地方主体税种缺失、房地产市场不稳、社会分配不公等现实情况, 社会各个层面赋予房产税弥补地方税缺失、调节房地产市场、调节居民收入分配等诸多功能, 人们对房产税改革赋予过多的功能和期望, 使得房产税改革在各种期望的"纠结"中踯躅前行。同时, 房产税改革涉及对私有财产的"侵犯", 房产税改革必然面临着"博弈"。本文从分析国外房地产税对地方政府税收收入贡献入手, 探讨国外房产税作为地方财政收入的基本状况。在此基础上, 观测中国房地产市场多年的发展, 认为业已存在的存量房产及新增房产为房产税储备的丰腴的税源, 是房产税承担地方税重要税种的现实经济基础。由于房产税改革涉及对私有财产的"侵犯", 因此, 在制度要素设计方面, 不仅要从宏观角度考量征税主体财政功能的诉求, 还要从微观角度考察纳税主体的经济承受力和政治接受度, 可见房税改革将是一个渐进而漫长的过程。
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