我国低碳经济发展的财税政策研究

China's Fiscal and Taxation Policies in the Perspective of Low Carbon Economy

文章分析我国财税政策的现状后,发现目前我国财政补贴不合理,低碳发展的财政投入总量小,低碳税收体系不健全,税收支持方式较为零散化。而发达国家在财税政策上给我们的启示是:通过贷款贴息、税收减免、财政补贴以及征收能源税或碳税等促进低碳经济发展。基于此,文章立足于我国的国情,给出我国财税政策建议是:增设低碳经济发展支出科目,大力发展新能源产业、完善资源税、改革消费税、加大税收优惠力度、强化税收优惠措施,建立完善的低碳税收体系。

This paper analyzes the present situation of China＇s fiscal and taxation policies. It is found that there are problems such as unreasonable fiscal allowance, small amount of low carbon input, imperfect low carbon taxation system and weak taxation supporting. We can learn from the developed countries＇ experience in fiscal and taxation policies： we can promote the low carbon economy by using subsidized loan, reduce tax, fiscal allowance and carbon tax. Based on this, this paper from the present situation of China proposes the relevant suggestions： put low carbon economy in the current account, promote new energy industry, perfect the resource tax, reform the consumption tax, preferential tax rate, so as to establish the low carbon tax system.