我国建筑节能财税政策研究

Study on Fiscal and Taxation Policies of Building Energy Efficiency in China

我国建筑节能虽取得了一定成就,但依然存在能耗大、能源利用率低等问题。分析其存在的原因,财税政策对于建筑节能支持力度不够是重要因素之一,包括我国对建筑节能的财税激励作用较小、激励范围窄、政策设计有缺陷等。立足我国国情及建筑节能财税政策现状,从税收优惠、财政补贴以及相关配套措施等方面提出促进建筑节能发展的对策建议。

Although BEE in China has made a great achievement in some aspects, the problems such as big energy consumption, low energy efficiency still exist. This paper analyzed the reasons of lower BEE, it is found that weaken policy support is among the most important ones. Based on the current construction situation and it＇s fiscal and taxation policies in China, the policies for promoting BEE in China finally were put forward.