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several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
关于“绿色〞税收问题的探讨
一、我国“绿色〞税收问题的现实考察
我国1994年的税制改革，共设立了23个税种，其中与生态环境相关的税种有消费税、资源税、车船使用税、城市维护建设税等，从而使我国税收在调控资源合理利用、减少环境污染方面取得了积极进展。党的十六届三中全会提出科学开展观后，我国的税制改革开始透出浓浓的“绿〞意。2024年以来，我国一方面取消了电解铝、铁合金、稀土金属、金属硅、电解锰的出口退税，下调了钢材、煤炭等产品的出口退税率；另一方面，相继调高了原油、天然气、锰矿石、钼矿石、铁矿石、有色金属等产品的资源税税额标准，大局部省份煤炭资源税税额也被调高。这些政策措施的出台，虽然可以取得一定的调控成效，但以经济增长为目标的税收体系并没有发生实质性改变，税制“绿化〞的欠缺依然突出。
二、我国“绿色〞税收体系的构建
〔一〕完善相关的环境税种
。资源税对自然资源可持续利用有着直接影响，因而在新一轮税制改革中应进一步增强资源税的生态环境保护功能。〔1〕拓宽课征范围。现行资源税课征范围过窄，与可持续开展战略不相适应。从资源节约与环境保护角度看，应将那些必须加以保护开发和利用的资源列入课征范围。目前可先把潜力较大的水资源和森林资源纳入课征范围，待条件成熟后，再对草原、湿地、地热、海洋等资源课征资源税，并将矿产资源管理费、水资源费、林业补偿费、渔业资源费等各类资源性收费并入资源税。〔2〕调整计税依据。在确定资源税计税依据时，应将级差收益、资源节约、区域生态环境恢复本钱加以综合考虑。可先将目前的按应税资源产品销售量计税改为按实际产量计税，以抑制对资源的过度利用；此后，在对资源开发进行生态环境破坏和经济损失评估的根底上，依据破坏和经济损失的程度，按动用或消耗的资源储藏，区分不同的资源类型课征资源税，对于非再生性、非替代性和稀缺性资源要课以重税。〔3〕将土地税种并入资源税。鉴于土地属于资源性质，因而建议将对土地课征的税种并入资源税，同时扩大对土地的课征范围，适当提高税率，严格减免措施，以加强对土地资源的合理利用和耕地的保护。
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
。从世界范围看，消费税的课征范围有两种：一种是广泛课征于消费领域，既包括对生活消费资料的课征，也包括对生产消费资料的课征；另一种是选择局部消费品课征，通常是少数需要限制消费的生活消费品。我国消费税显然属于后者。2024年3月21日，财政部、国家税务总局联合发出通知，对我国消费税的税目、税率进行了1994年以来的一次最大规模的调整，这对于促进环境保护和资源节约，更好地引导有关产品的生产、消费具有重要意义。然而，此次消费税调整的美中缺乏是“抓小放大〞。就一次性筷子的税率来看，5%的税率分配到一双价值两分钱的筷子上，也不过一厘，
因此，对一次性筷子征收消费税的象征意义大于实际意义。如果将高档家具纳入课征范围，对于我们这样一个人均森林面积不到世界平均水平的1/4，年家具工业产值2000亿元和出口额70亿美元〔2024年数据〕的国家来说，更能够培养和提高人们的节约意识。
增设环境保护税排污收费制度是对排污超标的一项惩罚性措施，与积极的保护和治理相比不过是一种消极的政策手段而已。。在税目的选择上，但凡直接污染环境的行为和能够造成环境污染的产品均应纳入课征范围。考虑到可操作性以及征收本钱等因素，我国环境保护税的具体税目应有：。主要包括二氧化硫税和二氧化碳税，可以根据燃料中的含硫量和含碳量换算为排放量，再设定税率标准。。是对向地表水及净化工厂直接或间接排放废弃物、污染物和有毒物质的单位和个人征收的一种税，应在现行的水资源费率的根底上，根据各地区水资源的稀缺性和水污染程度确定差异幅度税率。。主要以企事业单位和个人排放的各种固体废弃物作为课税对象。可先对工业废弃物课税，然后逐步覆盖农业废弃物和生活废弃物，以废弃物排放量为计税依据，实行从量课征。
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
〔三〕合理运用税式支出政策
首先，应根据不同情况采取多样化的税式支出方式，以强化针对环境产品和行为的税式支出。除了以“三废〞为原料生产的产品可以享受免税外，对投资于环境治理与保护工程的企业实行投资抵免和再投资退税政策进行鼓励；要鼓励科研单位和企业研制防止污染的技术和设备，对开发的新技术转让收入，在一定时期给予减免营业税和所得税照顾。其次，减少或取消不符合环保要求的税收优惠政策。如，取消现行的为保护农业而对化肥、农膜、农药尤其是剧毒农药等的增值税低税率优惠；对于耗能多、污染严重行业的涉外企业，应当取消税收优惠。
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
浅析新时期我国农村公共产品供应问题
农村公共产品是相对于农村私人产品而言的，具有非排它性和非竞争性，用于满足农村公共需求。它包括农村根底设施、农村公共教育、农村社会保障、农村公共卫生等。农村公共产品供应是社会主义新农村建设的关键所在，是新农村建设中的一项根底工程，是构建社会主义和谐社会的一个重要因素。但是，目前我国农村公共产品的供应仍存在很大的问题。这对我国开展社会主义新农村和构建社会主义和谐社会仍是一项巨大的挑战。因此，分析和解决农村公共产品供应困难是我们的当务之急。
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
一、农村公共产品供应存在的问题
相比城市宽敞的马路，明亮的教室，设施齐全的医院以及和谐的敬老院，农村公共产品的现状突出的表现在行路难、上学难、看病难、养老难等。
( 一) 农村公共产品供应总量缺乏
新中国成立之后，我国实行近半个世纪的城乡二元结构体制政策，走得是一条“农村推动城市，农业支持工业〞的道路。城市和乡村之间出现了非均衡的开展趋向。有人就把中国的城市与农村的差距形象地描绘成“城市像欧洲，农村像非洲〞。当然，这也不是凭空捏造，空穴来风。以教育为例，城市初中毕业生升入率从 1985 年的 40% 提高到了1999年的 55． 4%，% % 。 3 倍。
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl