促进节能、环保的财税政策机制研究

Promoting energy saving and environment friendly's finance and tax policy mechanism research

目前,我国经济发展面临着资源与环境的双重压力,节能减排是实现经济可持续发展的必然途径。而节能、减排具有明显的正外部性,是市场失灵的领域,因此需要政府采取一系列经济、法律以及必要的行政手段来对此进行干预和调控,而财税政策则是政府实行宏观经济调控的重要政策手段之一,对建立健全资源有偿使用制度和生态环境补偿机制有着重要影响。

At present, economy developing is confronted with double stress of resource and environment in our country. Saving energy and reducing contamination is a pass of realizing economy continuous development. But saving energy and reducing contamintion is provided with exterior effection.That is field of market failure. Wherefore government must regulate and control with a series of economic and legal measures. Thereinto finance and taxition policy is one of important measures. That is affecting economy and social development in line. Therefore government must perfect constantly finance and taxition policy, establish system about making use of resource and repairing entironment.