台湾地区节能减排财税政策及对大陆的启示

Fiscal and Tax Policies for Energy-saving and Emission-reduction in Taiwan District and Their Implications for China's Mainland

本文主要介绍台湾地区节能减排财税政策的种类、征管方式以及这些政策对台湾地区环境的影响,最后提出了对大陆的三点启示——优化环境相关税种、加快产业转型步伐、提高全民节约意识。

This paper mainly introduces the classification and administrative methods of fiscal and tax policies for energy-saving and emission-reduction in Taiwan district, as well as their possible impacts on the environment of Taiwan; then it raises three possible suggestions that the Taiwan model could provide for China's Mainland, which include optimizing environ- ment-related taxes, accelerating industrial restructuring, and improving conservation awareness.