论促进节能减排的财税政策

Fiscal Policies on Promoting Energy Saving and Emission Reduction

改革开放以来,我国经济在快速稳定发展的同时,也带来了资源短缺和环境质量恶化等问题,节能减排是促进经济结构调整、实现国民经济可持续发展的重要举措。本文从分析我国实现节能减排的现实压力入手,探讨了节能减排与财政的关系,深入研究了目前财税政策存在的缺陷,以此提出了促进我国节能减排的财税政策体系的基本思路和相关的建议。

Since the implementation of reformation and open-up pelicy, China has undergone rapid and stable eeomomic progress. Meanwhile, ecomomic prosperity has brought forth problems of resources shortage and environment deterioration. Consequently, saving energy and reducing the amount of gas emission is a crucial measure to boost sustainable development and to secure economic readjustment. The paper discusses the relationships between public finance and energy saving and emission reducing based on current energy and resources pressure. In addition, the paper profoundly analyzes the drawbacks of current fiscal and tax policies and accordingly raises a series of principles and proposals relevant to fiscal and tax revenue policy for the sake of energy saving and emission reducing.