中国节能减排财税政策的思考

Thoughts on current financial and tax policies of energy saving and emission reduction in China

税收政策在促进节能减排方面具有难以替代的作用。目前,中国的节能减排工作取得了阶段性成果,但在税收政策方面仍然存在着不足。在分析当前中国节能减排税收政策的基础上,挖掘中国节能减排难题的根源,并以此为突破口,从宏观角度提出调整中国节能减排财税政策的建议:建立绿色财政收入核算体系,解决企业收益与成本计算不对等问题,缓解人口压力,改善生活方式等。

The tax policy plays an irreplaceable role in the aspect of energy saving and emission reduction.Currently,there are still some deficiencies on tax policy although China has great results in saving and emission reduction.On the basis of analyzing the current tax policies in China,the source of energy saving and emission reduction problem is found,and the ideas and suggestions are proposed from the macroscopic perspect,which are including establishing an accounting system of green financial revenue,relieving the population pressure and improving the life style.