恩施州生态产业发展的财税政策研究

发布时间：2018-03-03 00:17

本文选题：生态产业　切入点：财税政策　出处：《湖北民族学院》2014年硕士论文　论文类型：学位论文

【摘要】：科技革命推动着人类社会大踏步向前迈进,在人类社会进步的同时,人类对资源的索取和环境的破坏确日益严重,传统的社会经济产业模式已经不适合人类社会的进一步发展,人类社会开始注重生态环境保护和经济可持续发展,生态产业在这种背景下应运而生,本文以恩施民族自治地区社会环境状况和生态产业发展状况为出发点,以民族地区财税政策现状和选择为视角,简单概述了恩施民族自治地区应该怎样在发展生态产业的大环境下,立足本地区实际,因地制宜,对恩施自治州生态产业的发展和生态环境的保护具有重要意义。本文共分六个章节。第一章即绪论,介绍了选择生态产业作为研究对象的目的及其意义;归纳了当前国内外学者对生态产业研究的现状,阐述了本文集中论述的主要内容及其研究方法。第二章主要从学术角度介绍了生态产业和财税政策的定义,并且就产业生态学理论、可持续发展理论以及财税政策功能做了简要概述。第三章主要从清洁能源、生态旅游、生态农业三大方面对恩施州生态产业发展背景和现状进行分析。第四章阐述了生态产业与财税政策的关系,并且从恩施州地区清洁能源、生态产业、生态农业三大方面的具体财税政策现状出发,介绍了财税政策在恩施州地区生态产业发展中的重要性,找出制约恩施州生态产业发展的原因。第五章以清洁能源、生态旅游、生态农业三大方面为出发点,提出恩施州地区生态产业发展的路径和建议。第六章提出财税政策在生态产业发展中的重要性以及生态产业发展过程中可能存在但尚未完全解决的问题。研究表明生态产业的发展适应中国建设资源节约型和环境友好型社会的总体要求,它能更好的打破产业原有界限,促进资源合理流动,具有重要环保意义,财税政策在生态产业的发展过程中有着极为重要的调节作用,财税政策的有效运用成为促进生态产业发展必不可少的部分。
[Abstract]:The revolution of science and technology is pushing the human society forward with great strides. While the human society is progressing, the demand for resources and the destruction of the environment are becoming more and more serious. The traditional mode of social and economic industry is no longer suitable for the further development of human society. Human society began to pay attention to the protection of ecological environment and sustainable economic development, ecological industry emerged as the times require under this background, this paper takes the social environment and ecological industry development of Enshi autonomous region as the starting point. From the angle of view of the present situation and choice of fiscal and taxation policies in ethnic minority areas, this paper briefly outlines how Enshi ethnic autonomous areas should base themselves on the actual situation of local conditions and take measures according to local conditions under the general environment of developing ecological industries. It is of great significance to the development of ecological industry and the protection of ecological environment in Enshi Autonomous Prefecture. This paper is divided into six chapters. The first chapter is the introduction, which introduces the purpose and significance of choosing ecological industry as the object of study. This paper summarizes the current research situation of ecological industry at home and abroad, and expounds the main contents and research methods of this paper. Chapter two mainly introduces the definition of ecological industry and fiscal policy from the academic point of view. It also gives a brief overview of the theory of industrial ecology, the theory of sustainable development and the functions of fiscal and taxation policies. The development background and present situation of ecological industry in Enshi Prefecture are analyzed in three aspects of ecological agriculture. Chapter 4th expounds the relationship between ecological industry and fiscal and tax policy, and from the clean energy and ecological industry in Enshi Prefecture, This paper introduces the importance of fiscal and taxation policy in the development of ecological industry in Enshi Prefecture, and finds out the reasons that restrict the development of ecological industry in Enshi Prefecture. Chapter 5th focuses on clean energy and ecotourism. The three major aspects of ecological agriculture are the starting point. Chapter 6th puts forward the importance of fiscal and taxation policy in the development of ecological industry and the problems that may exist in the process of ecological industry development but have not been completely solved. The development of ecological industry in Ming Dynasty was adapted to the overall requirements of building a resource-saving and environment-friendly society in China. It can better break the original boundaries of the industry, promote the rational flow of resources, have an important environmental protection significance, fiscal and taxation policies in the development of ecological industry has an extremely important regulatory role, The effective use of fiscal and taxation policies has become an essential part of promoting the development of ecological industry.
【学位授予单位】：湖北民族学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F127;F812.7

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