发展低碳经济的财政政策工具探究——基于福建的考察

An Exploration of Fiscal Policy Tools Developing “Low Carbon Economy”—Based on the Investigation of Fujian

在全球"低碳革命"的大潮中,我国取得了一定的成绩。其中,财政政策工具的选择和运用在低碳经济的发展中发挥了重要的作用。但在生态文明的整体建设中,科学的低碳财政支持体系尚未建立,仍存在改进和提升的空间。以福建为例,在借鉴一些省市经验的基础上,建议适时开征绿色税种,对"高碳"增税;探索建立"碳基金",对生态文明定向支出;充分利用公债、财政贷款等信用工具;利用"绿化"政府购买、调整税收优惠、累进税率等稳定器工具;同时,选择或创新协同配套的政策工具。

China has obtained some certain of effects in the tide of global ＂low carbon revolution＂. In the process,the fiscal policy tools adopted or developed by each area played a major contribution in the development of Low-Carbon Economy（ LCE）. In the integral construction of ecological civilization,based on the case of Fujian province,in which ‘endogenous force mechanism of technology progress drive economic development＇is coming into being,compared with and referred to some other provinces,this paper draws a conclusion that scientific low-carbon fiscal supporting system has not been established and there exists some space to be improved and upgraded at home. Therefore,and by referring to other countries,this paper proposes to establish and levy green taxes which could absorb conventional fees,heighten the taxes levying in high-carbon industries and products; explore the establishment of＂carbon fund＂,of which expenditure is ecological civilization oriented.; make full use of government bonds,financial loans and other credit instruments; make full use of automatic stabilizers tools and discretionary automatic stabilizers tools which include ＂making government purchase green＂,adjustment of tax preference,tax concession,tax relief（ tax revenue remission）,tax credits;meanwhile,select or develop some cooperative and matching tools to support fiscal policy tools,including scientific planning,ecological finance,green insurance,low carbon technology patent protection,green government performance evaluation,ecological rule by law,etc.