我国鼓励节能的财税政策思路和建议

The General Idea and Main Recommendations for the Future Incentive Energy Conservation Policies in China

未来我国政府对能源的管理应由能源供应转向供应与终端消费并重,要从行政手段为主转向经济政策调控手段为主。在操作层面上,政府应该通过采取有效的经济激励政策,建立终端用能设备能效标准和标识体系,鼓励生产和使用各类节能设备,以减少能源消费、促进市场竞争、减少污染物排放,从而逐步建立起有效的节能性社会。财税政策是国家鼓励节能经济政策的重要方面,本文主要从税收政策、政府预算政策、政府采购政策等方面提出相应的思路和对策建议。

In future, the governmental of China shall generally move its energy regulation from energy supply to paying attentions to supply and consumption simultaneously, and shift from administrative means to economic policy macro-control means. In operational, the government shall adopt effective economic incentive policies, establish energy end-use efficiency standard and labeling system, encourage production and use of various energy saving equipment, so as to minimize energy consumption, promote market competition, reduce pollutant emission, and thereby construct an effective energy conservation society. The fiscal and taxation policy is an important part of state economic incentive policies for energy conservation. In the article, we advance our specific recommendations in the aspects of taxation policy, governmental budget policy, government procurement policy and etc.