促进黑龙江省低碳经济发展的财税政策研究

发布时间：2018-03-31 15:13

本文选题：黑龙江省　切入点：低碳经济　出处：《哈尔滨商业大学》2014年硕士论文

【摘要】：低碳经济是世界经济发展的新潮流,是以低能耗、低污染、低排放为基础的经济模式,是能源消费方式乃至人类生活方式的一次新变革。低碳经济以能源技术创新和人类生存发展观念的转变为核心,围绕能源利用效率和清洁能源结构等问题,通过可持续发展的经济模式,全方位改造以化石能源为基础的现代工业文明。黑龙江省产业结构以资源型重化工业为主,原煤、原油、原木产品产量在工业产值中占主导地位,工业发展中碳足迹特征明显。因此,黑龙江省落实党的十八大精神,实施“五大规划”战略,发展“十大重点产业”,确保经济发展绿色、循环、清洁、可持续的进行,要立足于发展低碳经济,其中促进低碳经济发展的财税政策是不可缺乏的动力机制。鉴于此,文章从研究低碳经济的基础理论出发,结合外部性理论、可持续发展理论、循环经济理论、环境库兹涅茨曲线及内生增长理论,采取理论分析与实证分析相结合、理论探讨和实际应用相结合等方法,对黑龙江省低碳经济的发展现状及低碳经济现行的财税政策进行分析,发现黑龙江省发展低碳经济的财税政策存在一些问题,如发展低碳经济的资金来源不稳定、对低碳产业的财政投入与财政补贴不足、政府绿色采购机制不健全、排污收费制度不完善、税收优惠政策不系统等等,通过内生增长模型测算得出假定社会在消耗低碳资源存量期间要求维持可持续的消费,RD部门的劳动投入应满足的条件,在市场均衡的条件下讨论税收政策对经济增长的影响以及如何调整税收政策才能实现最优的低碳经济增长。在借鉴国内外促进低碳经济发展的财税政策的成功经验基础上,结合黑龙江省实际情况提出促进低碳经济发展的财税政策建议：财政政策包括建立“碳基金”制度、加大财政投入与财政补贴、为低碳企业扩大融资规模进行政府担保、完善政府绿色采购机制、健全排污收费制度；税收政策包括整合税收优惠措施、构建税收优惠绩效评价体系、加大税收优惠政策力度、建立约束性税收政策、健全税收优惠配套措施。同时,提出了促进国际技术转让及设立碳排放收费机制等与国际接轨的相关配套政策,以保障黑龙江省低碳经济健康持续发展。
[Abstract]:Low-carbon economy is a new trend in the development of the world economy. It is an economic model based on low energy consumption, low pollution and low emissions. It is a new change in energy consumption mode and even human life style. Low-carbon economy focuses on the innovation of energy technology and the transformation of the concept of human survival and development, and revolves around energy efficiency and clean energy structure. Through the economic model of sustainable development, the modern industrial civilization based on fossil energy is comprehensively transformed. The industrial structure of Heilongjiang Province is dominated by resource-based heavy chemical industry, and the output of raw coal, crude oil and log products is dominant in the industrial output value. The characteristics of carbon footprint in industrial development are obvious. Therefore, Heilongjiang Province has implemented the spirit of the 18th National Congress of the Party, implemented the strategy of "five major plans", and developed "ten key industries" to ensure green, circular, clean and sustainable economic development. In order to develop low carbon economy, fiscal and taxation policies to promote the development of low carbon economy are indispensable motive mechanism. In view of this, based on the basic theory of low-carbon economy, combining with externality theory, sustainable development theory, circular economy theory, environmental Kuznets curve and endogenous growth theory, this paper combines theoretical analysis with empirical analysis. This paper analyzes the current situation of the development of low-carbon economy and the current fiscal and taxation policies of low carbon economy in Heilongjiang Province by combining theoretical discussion with practical application, and finds that there are some problems in the fiscal and taxation policies of developing low-carbon economy in Heilongjiang Province. For example, the sources of funds for the development of the low-carbon economy are unstable, the financial input and financial subsidies to the low-carbon industries are insufficient, the green procurement mechanism of the government is not perfect, the pollution charge system is not perfect, the preferential tax policy is not systematic, and so on. Based on the endogenous growth model, the conditions that society should satisfy to maintain sustainable consumption during the period of consumption of low carbon resource stock are obtained. Under the condition of market equilibrium, this paper discusses the influence of tax policy on economic growth and how to adjust the tax policy to achieve the optimal low-carbon economic growth. According to the actual situation of Heilongjiang Province, the paper puts forward some suggestions on fiscal and taxation policies to promote the development of low-carbon economy. The fiscal policies include the establishment of a "carbon fund" system, the increase of financial input and financial subsidies, and the government guarantee for the expansion of financing scale of low-carbon enterprises. Improve the government green procurement mechanism, improve the pollution charge system, the tax policy includes integrating the tax preferential measures, constructing the tax preferential performance evaluation system, increasing the intensity of the tax preferential policy, establishing the binding tax policy. In order to ensure the healthy and sustainable development of low carbon economy in Heilongjiang Province, the relevant supporting policies such as promoting international technology transfer and setting up carbon emission charging mechanism are put forward to ensure the healthy and sustainable development of low carbon economy in Heilongjiang Province.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F127;F205;F812.0

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