促进绿色发展的财政支持政策研究

A Research on the Fiscal Support Policy of Promoting Green Development in China

在全球气候变暖的背景下,面对国际经济危机和国内经济增长缓慢双重压力,绿色发展已经成为新型的经济发展模式,而财政政策作为国家宏观调控的重要手段,在促进绿色发展中扮演着十分重要的角色。在分析我国绿色发展中面临的机遇和挑战的基础上,对我国现行绿色发展财政政策支持现状的梳理,参酌国际上绿色发展的财政政策经验,提出了促进绿色发展的财税支持政策应从开征生态环境税、加大财政支持生态补偿力度、建立绿色科技发展推广基金等方面予以完善。

Under the background of global warming, green development has become a new mode of economic devel- opment because of the dual pressures - international economic crisis and slow growth of domestic economy. As an important means of national macrocontrol, fiscal policy plays a very important role in promoting green development. Based on the analysis of the opportunities and challenges that China faces in the process of green development, this paper first gives an account on China＇ s current fiscal support policy to green development. And then, referring to experiences of foreign fiscal policies concerning green development, the authors put forward that to promote green development, the fiscal support policy should be perfected from by means of collecting ecological tax, of increasing ecological compensation, and of setting up fund of green technology development.