提升纺织企业节能减排水平的财税政策研究——以浙江省为例

Finance and tax policy research of upgrading textile enterprise energy saving and emission reduction level——take Zhejiang province as example

在实地调研基础上总结了影响浙江纺织企业节能减排的资源、环境、经济与社会因素,分析了浙江纺织企业节能减排的困境及其财税政策的不足,提出了促进浙江纺织企业节能减排的财政支出政策与税收政策的建议:在财政支出政策的选择上应注重综合运用政府直接投资、政府采购、财政补贴和转移支付等手段;在税收政策的选择上应综合运用税收优惠政策、差别性的环保税、产品税和消费税政策等。

Based on field survey,this paper summarizes the resource,environmental,economic and social factors that impact textile enterprises saving energy and reducting emission in Zhejiang,analyses their plights and the lack of fiscal spending and tax policies,and proposes fiscal and tax policies proposals so as to promote the level of energy saving and emission reduction of Zhejiang textile enterprises： the choices in fiscal spending should focus on the integrated use of government direct investment,government procurement,subsidies and transfer payments,etc;the choices of tax policy should be integrated use of tax incentives,differential environment,product and consumption tax policy,etc.