摘要
节能减排财税政策对建立健全促进节水的财税激励机制具有重要参考价值。梳理分析了节能减排财税政策的主要内容,提出节水工作应借鉴节能减排经验,从国家层面高位推动,建立相应的财税支持政策,政策适用范围应涵盖农业、工业、生活等各个行业和领域的节水;综合运用补贴、奖励、贴息、税收优惠等多种手段,保持政策的连续性和稳定性,加强资金使用的监管。
The financial and taxation policies of energy conservation and emission reduction are of important reference value to the establishment of incentive mechanism to promote water saving. Their main contents are analyzed. It is put forward that promoting water saving should draw experience from the energy conservation and emission reduction and establish the corresponding system of financial and taxation policies. Such a system needs to strengthen the overall coordination mechanism at national level. It should broadly cover water saving in various sectors and fields of agriculture,industry and life. Various measures such as subsidy,reward,discount and tax benefit are demanded. The policies should be continuous and stable,and the supervision of utilizing funds should be strengthened.
出处
《水利经济》
2016年第6期9-12,64,共5页
Journal of Economics of Water Resources
关键词
节能减排
节水
财税政策
经验启示
energy conservation and emission reduction
water saving
financial and taxation policy
experience and implication