财税政策促进低碳经济发展的国际经验与借鉴

International Experience on Fiscal Policy for Low-carbon Economic Development and Its Reference to China

低碳经济是未来全球经济发展的新趋势,也是我国应对全球气候变暖,实现可持续发展的必由之路。要发展低碳经济,政府的各项政策支持是必不可少的,这其中财税政策的作用尤为重要。目前,一些西方发达国家在财税政策支持低碳经济发展方面已取得了许多成功经验,值得我国借鉴。通过借鉴这些西方发达国家的经验,结合我国经济发展现状,探讨支持我国低碳经济发展的财税政策。

Low-carbon is the new trend of economic development in the world in the future. What＇s more, it＇s the only way to realize the sustainable development and cope with the global warming. In order to develop the low-carbon economy, it＇s requisite for the government to take some measures, especially, the fiscal policy. At present, it has been used in some developed countries to develop low-carbon economy for many years and can be used for reference in China. According to the experience in the western developed countries, this paper researches into the fiscal policy to support the development of low-carbon economy in China.