借鉴国际经验完善我国节能减排财税政策

Perfecting our fiscal policy of taxation on energy saving and emission reduction through learning from international experience

税收作为政府调节社会经济的一种重要工具和手段,在节能环保方面发挥着越来越重要的作用。美国、英国、日本等国出台了各种支持节能环保的财税政策,以保护环境和提高能源利用效率,收到较好的效果。我国应借鉴其先进经验,建立和完善促进节能减排的绿色税收体系,以实现经济的可持续发展。

Taxation,as an important tool and instrument for government to regulate socio-economy,is playing an increasingly important role in energy-saving and environment protection.United States,Britain,Japan and other countries introduced a variety of fiscal policies of taxation to support energy saving measures to protect the environment and improve energy efficiency,which received good results.China should learn from their experience and establish and improve the promotion of energy saving and emission reduction green tax system to achieve sustainable economic development.