内蒙古发展低碳经济的税收政策支持研究

The tax policy of low-carbon economy development in Inner Mongolia

税收作为发展低碳经济的调节器,在经济发展中有着至关重要的作用。文中以内蒙古自治区统计年鉴、中国统计年鉴、中国税务年鉴数据为基础,采用因子分析法对内蒙古自治区低碳经济发展水平进行评价的基础上运用Spearman相关分析法研究绿色税收政策对内蒙古低碳经济发展的调节作用。研究结果表明:内蒙古技术经济、消费及发展能力的因子得分偏低,其低碳经济发展水平仍较低;税费绿化度在近年来呈增长趋势,但税费绿化度对消费、发展低碳经济指标相关度较低,表明税收政策对低碳经济的调节作用不明显,原因在于现行税收政策不能适应低碳经济发展的要求。因此,文中进一步提出了税收制度改革应与低碳经济统筹结合,通过发展低碳经济,完善税收制度,促进内蒙古地区的可持续发展。

As a low - carbon economy regulator, tax plays a crucial role in the development of economy. Based on the data of Inner Mongolia Statistical Yearbook, China Statistical Yearbook and China Taxation Yearbook, we used Factor Analysis to evaluate the level of low - carbon economy of Inner Mongolia, and then used Spearman Correlation Analysis to explore the regulatory function of green taxation policy in Inner Mongolia＇ s low - carbon economy development. The result shows that the indicators of technical - economic, consumption and develop- ment capacity of Inner Mongolia were lower, so did the level of the low -carbon economy development. In recent years, the green taxation degree of Inner Mongol!a showed an increasing trend, but had a low correlation with consumption indicator and development capacity indicator, which means the taxation policy was not effective in the regulation of Inner Mongolia＇ s low - carbon economy development. The reason was that the current taxation policy could not meet the requirements of low carbon economy. So we put forward that the tax system reform should in accordance with low carbon economy and the sustainable development in Inner Mongolia should be pro- moted through the development of low- carbon economy and improvement of tax system.