促进我国环保产业发展的税收政策研究

阐述了税收政策介入环保产业发展的理论基础，即外部性和公共产品理论决定了环保产业的发展需要税收优惠政策给予支持；分析了我国现有环保产业的所得税政策、增值税政策和营业税政策；提出了应完善现有税制及税收分配体制等促进我国环保产业发展的税收政策建议。

Tax Policy Research on Promotion of Environmental Protection Industry's Development in China

The environmental protection industry is a general term of various activities, its purpose is to prevent environmental pollution, improve the ecological environment, protect natural resources. Externality and public products theory decide that the environmental protection industry＇s development needs the support of the preferential tax policies. This paper focuses on analysis of the existing income tax policies, value-added tax policies, business tax policies of the environmental protection industry. Based on the analysis, the writer makes recommendations from the view of tax policy so as to promote the development of the environmental protection industry. The existing tax regime and the revenue distribution system should be perfected.