基于三圈理论的辽宁低碳产业财税政策评价与对策研究

发布时间：2018-11-12 07:55

【摘要】：财税政策是促进低碳产业发展的重要手段,只有科学合理的财税政策才能极大地促进低碳产业朝着绿色和健康的方向发展。本文基于美国哈佛大学教授达奇·李奥那多的“三圈”理论展开分析,从价值、能力与支持的角度,探讨辽宁省支持低碳产业发展政策存在的问题、原因和对策,对促进和改善辽宁省支持低碳产业发展具有积极作用。论文共分为四个部分。第一部分,绪论。分别对本文研究的背景、意义、目的、国内外研究综述以及创新点和研究思路与方法等几个重要的问题进行了详细的介绍。第二部分是辽宁省低碳产业财税政策的现状。在回顾低碳政策历史发展的基础上,描述低碳政策主体、客体和内容等现状。第三部分,对辽宁省支持低碳产业财税政策存在的问题进行深入探讨,并分析了这些问题产生的深层次原因。第四部分,针对支持低碳产业财税政策存在的问题从价值、能力和支持等三个方面提出了改进与完善的方法和对策。实现辽宁经济低碳发展的首要任务是节能减排,其关键环节在于对低碳技术的研发和应用,因此必须将产业发展策略与区域发展战略紧密结合起来,通过财税政策这只“有形的手”来推动低碳产业的发展。辽宁财政在促进低碳经济发展的过程中可采用的措施有很多,财政支持低碳是大有可为的。辽宁支持低碳产业发展财税政策存在低碳财政支出不足、环境税收体系不完善和政府低碳考核体系不健全等问题。政府应完善基于公共价值的支出政策体系,完善低碳财政预算投入政策与低碳财政补贴政策角度,加大预算投入；落实基于公共能力的收入政策体系,中央争取更多的地方税权、落实好绿色收费制度,加强责任考评与绩效管理,尤其是低碳发展的责任考评与低碳发展的财政政策绩效管理。
[Abstract]:Fiscal and taxation policy is an important means to promote the development of low-carbon industry. Only scientific and reasonable fiscal and taxation policies can greatly promote the development of low-carbon industry in the direction of green and healthy. Based on the theory of "three circles" put forward by Da Qi Lionado, a professor at Harvard University, this paper discusses the problems, causes and countermeasures of supporting low-carbon industry development policy in Liaoning Province from the perspective of value, ability and support. To promote and improve Liaoning Province to support the development of low-carbon industry has a positive role. The thesis is divided into four parts. The first part, introduction. The background, significance, purpose, domestic and foreign research review, innovation points and research ideas and methods of this paper are introduced in detail. The second part is the present situation of fiscal and taxation policy of low-carbon industry in Liaoning province. On the basis of reviewing the historical development of low-carbon policy, this paper describes the present situation of the subject, object and content of low-carbon policy. In the third part, the problems of supporting low-carbon industry fiscal and taxation policy in Liaoning Province are discussed, and the causes of these problems are analyzed. The fourth part, aiming at the problems existing in supporting the low carbon industry fiscal and taxation policy, puts forward the methods and countermeasures to improve and perfect from three aspects: value, ability and support. Energy saving and emission reduction is the most important task to realize the economic and low-carbon development of Liaoning Province. The key link is the research and development and application of low-carbon technology. Therefore, it is necessary to combine the industrial development strategy with the regional development strategy. Through fiscal and tax policy, this "tangible hand" to promote the development of low-carbon industry. There are many measures that can be adopted in the process of promoting the development of low-carbon economy in Liaoning Province, and the financial support for low-carbon economy is very promising. There are some problems in supporting the development of low-carbon industry in Liaoning Province, such as low carbon fiscal expenditure, imperfect environmental taxation system and imperfect government low carbon assessment system. The government should perfect the expenditure policy system based on the public value, perfect the low carbon fiscal budget investment policy and the low carbon finance subsidy policy angle, increase the budget input; To implement the income policy system based on public capacity, the central government should strive for more local tax power, carry out the green charge system, and strengthen the responsibility evaluation and performance management, especially the low carbon development responsibility evaluation and the low carbon development financial policy performance management.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.0;F205

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