我国新能源产业财税激励制度的重构

发布时间：2018-03-28 06:45

本文选题：新能源　切入点：财税激励　出处：《税务研究》2014年09期

【摘要】：新能源产业启动资金和生产成本较高,而短期效益并不显著,在与传统能源的竞争中处于劣势,因此需要政府制定激励制度加以扶持。但我国目前的激励制度大都以政府管制为导向,缺乏对新能源产业特点的考虑及对新能源产业市场需求的尊重,因而激励效果不明显。这就需要对我国新能源产业财税激励制度进行重构,在理念、方法直至具体制度等方面应当从政府管制为导向转变为以市场配置资源为导向。惟有如此,方能使我们的财税激励制度真正起到激励作用,从而促进我国新能源产业的更好发展。
[Abstract]:The start-up capital and production costs of the new energy industry are high, but the short-term benefits are not significant, so they are at a disadvantage in the competition with traditional energy sources. Therefore, it is necessary for the government to establish an incentive system to support it. However, most of the current incentive systems in China are guided by government regulation and lack of consideration of the characteristics of the new energy industry and respect for the market demand of the new energy industry. Therefore, the incentive effect is not obvious. Therefore, it is necessary to reconstruct the fiscal and tax incentive system of China's new energy industry. In the aspects of concept, method and system, it should be changed from government regulation to market allocation of resources. Only then can our fiscal and tax incentive system really play an incentive role and promote the better development of China's new energy industry.
【作者单位】：华东政法大学经济法学院;
【基金】：上海市高校一流学科(法学)建设计划(经济法学科)的阶段性成果
【分类号】：F426.2;F812.0

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