黑龙江省绿色生态产业发展的财税政策研究

发布时间：2018-05-20 03:12

本文选题：绿色生态 + 生态保护　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：生态环境是人类生存的物质基础,其状态的好坏对人类社会的健康运行和经济的可持续发展起着重大的影响。作为党中央一直高度重视我国生态产业的发展和绿色产业的发展,注重经济结构转型升级,发展循环经济和绿色经济。2017年3月5日,李克强总理的政府工作报告,明确指出要培育壮大生态环保产业,深化生态文明体制改革,推进健康中国建设和生态文明建设的战略任务,给绿色生态产业发展带来了新机遇,提出了新要求。国家"十三五"规划也明确提出加快改善生态环境,加强生态保护和修复,发展绿色环保产业。黑龙江省"十三五"规划中明确指出巩固提升整体生态化优势,推进绿色发展,首次将绿色生态产业作为经济发展的核心内容之一。黑龙江省绿色生态产业经济发展对于缓解产能过剩现状,调整加快经济结构产业转型与升级、实现经济效益和社会效益的可持续性发展具有十分重要的战略意义。在此背景下,针对黑龙江省绿色生态产业的特征,研究现行黑龙江省绿色生态产业发展的财税政策,并在现有政策体系基础上,提出符合实践需要、具体可操作性的促进绿色生态产业发展财税政策建议。鉴于此,本文概括了绿色生态产业的内涵、分类以及特征,运用生态经济理论、内生增长理论和激励性规制理论,分析财税政策促进绿色生态产业的作用机理,对黑龙江省绿色生态产业发展现状以及现行产业政策财税政策存在的问题和原因进行客观分析,包括黑龙江省绿色生态产业总体发展情况、产业结构发展情况和现行财税政策,目前黑龙江省绿色生态产业财税政策存在财政投入力度不到位、财政补贴机制不健全、转移支付制度不规范、税收优惠政策不全面等问题和对绿色生态产业认识不足、对绿色生态产业财政激励措施不足、税收优惠政策缺乏系统性和针对性的原因。在借鉴了先进发达国家美国、德国和日本以及国内山东、浙江、海南省在发展绿色生态方面在有关绿色生态产业发展方面的在财税政策的基础上,并对黑龙江省绿色生态产业发展的财税政策进行实证分析,提出促进黑龙江省绿色生态产业发展的财税政策建议,包括加大绿色生态产业的财政投入力度、建立健全对绿色生态产业财政补贴机制、规范绿色生态产业转移支付体制、完善绿色生态产业的税收优惠政策等。
[Abstract]:Ecological environment is the material basis of human survival, and its condition has a great impact on the healthy operation of human society and the sustainable development of economy. As the Party Central Committee, it has always attached great importance to the development of ecological industry and green industry in our country, to the transformation and upgrading of economic structure, to the development of circular economy and to the development of green economy. On March 5, 2017, Prime Minister Li Keqiang reported on the work of the government. It is pointed out clearly that the strategic task of cultivating and strengthening ecological environmental protection industry, deepening the reform of ecological civilization system and promoting the construction of healthy China and ecological civilization has brought new opportunities and new requirements for the development of green ecological industry. The National 13th Five-Year Plan also clearly proposes to speed up the improvement of the ecological environment, strengthen ecological protection and restoration, and develop green environmental protection industries. In the 13th Five-Year Plan of Heilongjiang Province, it is pointed out clearly that the green ecological industry is one of the core contents of the economic development for the first time in order to consolidate and promote the overall ecological superiority and promote the green development. The economic development of green ecological industry in Heilongjiang province is of great strategic significance in alleviating the present situation of overcapacity, adjusting and accelerating the transformation and upgrading of economic structure, and realizing the sustainable development of economic and social benefits. In this context, according to the characteristics of the green ecological industry in Heilongjiang Province, this paper studies the current fiscal and taxation policies for the development of the green ecological industry in Heilongjiang Province, and puts forward that it meets the needs of practice on the basis of the existing policy system. The concrete maneuverability promotes the green ecology industry to develop the finance and taxation policy suggestion. In view of this, this paper summarizes the connotation, classification and characteristics of green ecological industry, using ecological economy theory, endogenous growth theory and incentive regulation theory to analyze the mechanism of fiscal policy promoting green ecological industry. The present situation of the development of the green ecological industry in Heilongjiang Province and the existing problems and reasons of the current industrial policy are analyzed objectively, including the overall development of the green ecological industry in Heilongjiang Province, the development of the industrial structure and the current fiscal and taxation policies. At present, the fiscal and taxation policies of the green ecological industry in Heilongjiang Province are not in place, the financial subsidy mechanism is not perfect, the transfer payment system is not standardized, the preferential tax policy is not comprehensive, and the understanding of the green ecological industry is insufficient. The reasons for the lack of fiscal incentives for green ecological industry and the lack of systematic and targeted tax preferential policies. On the basis of drawing lessons from the advanced developed countries, such as the United States, Germany and Japan, as well as domestic Shandong, Zhejiang and Hainan provinces, on the basis of fiscal and taxation policies related to the development of green ecological industries in the development of green ecology, The paper also analyzes the fiscal and taxation policies of the development of green ecological industry in Heilongjiang Province, and puts forward some suggestions for promoting the development of green ecological industry in Heilongjiang Province, including increasing the financial input of green ecological industry. Establish and perfect the financial subsidy mechanism to green ecological industry, standardize the transfer payment system of green ecological industry, perfect the preferential tax policy of green ecological industry, etc.
【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】：2017
【分类号】：F127

【参考文献】