促进生态创新的财税政策体系探究

A Research on the Fiscal and Tax Policies for Promoting Ecological Innovation

推进生态创新能有效兼顾生态保护和经济发展的双重目标,是当前应对经济下行压力、深入实施可持续发展战略的必要举措。本文在厘清生态创新内涵、梳理生态创新发展脉络的基础上,详细分析了财税政策促进生态创新的作用机理,并立足全生命周期视角介绍了推进生态创新的财税政策工具组合,探讨了制约生态创新的现行财税政策因素。基于上述制度层面的分析,本文从完善设计思路、加大资金扶持力度、完善绿色税收体系、强化政府采购功能四个方面提出了构建生态创新财税政策体系的建议。

Promoting ecological innovation can effectively take into account the dual objectives of ecological protection and economic development, which is a necessary measure to deal with the downward pressure of economy and implement the sustainable development strategy. On the basis of clarifying the connotation of ecological innovation and combing the development context of ecological innovation, this paper analyzes in detail the mechanism of fiscal and tax policies to promote ecological innovation, introducing the fiscal and tax policy tools to promote ecological innovation from the perspective of life cycle, and discusses the current fiscal and tax policy factors restricting ecological innovation. Based on the analysis of the above-mentioned system level, the paper puts forward some suggestions on the construction of the fiscal and tax policies from four aspects: improving design ideas, increasing financial support, improving green tax system and strengthening government procurement function.