我国推进节能新机制的财税法学分析

发布时间：2018-02-09 10:02

本文关键词： 节能新机制财政奖励税收优惠合同能源管理电力需求侧管理　出处：《中国计量学院》2014年硕士论文　论文类型：学位论文

【摘要】：目前，，节约能源已经成为我国加快经济发展方式转变、解除经济增长的环境资源约束的重要着力点。在现代社会，通过运用财税法规推广电力需求侧管理和合同能源管理等节能新机制达到节能的效果被认为是一种有效的市场化节能方式，但是，我国推进电力需求侧管理和合同能源管理等节能新机制的财税法规还不够完善，本文主要运用经济法学方法——政策分析方法，对国家和地方颁布的推进节能新机制的法规中相关的财税措施进行分类总结，分析这些法律措施存在的财政奖励方式单一、节能主管部门责任人的法律责任不明确等问题，提出不仅应当优化节能财政奖励资金支持方式，加大对节能技术的支持力度；对节能服务企业采取差别税率；明确节能主管部门责任人的法律责任。同时，也应当通过严格节能服务公司的市场准入标准、建立融资平台等措施营造有利于节能财税政策实施的市场环境，最大限度地发挥推进节能新机制的财税政策的引导作用。
[Abstract]:At present, energy conservation has become an important focus in speeding up the transformation of the mode of economic development and lifting the environmental and resource constraints of economic growth. It is considered to be an effective market-oriented energy saving way to promote the new energy-saving mechanism, such as power demand side management and contract energy management, by using fiscal and taxation laws and regulations. The fiscal and tax regulations to promote the new energy saving mechanism, such as power demand side management and contract energy management in China, are not perfect enough. This paper mainly uses the economic law method-policy analysis method. This paper classifies and summarizes the relevant fiscal and tax measures in the laws and regulations issued by the state and the local authorities to promote the new energy-saving mechanism, and analyzes the problems existing in these legal measures, such as the singleness of the financial incentives, the unclear legal responsibilities of the responsible persons of the departments in charge of energy conservation, and so on. Not only should we optimize the financial incentive fund support for energy conservation, increase the support for energy saving technology; adopt different tax rates on energy-saving service enterprises; and clarify the legal responsibilities of the responsible persons of the department in charge of energy conservation. At the same time, It is also necessary to establish a market environment conducive to the implementation of energy-saving finance and taxation policies through strict market access standards of energy-saving service companies and the establishment of financing platforms so as to give full play to the guiding role of fiscal and taxation policies in promoting new energy-saving mechanisms.
【学位授予单位】：中国计量学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.2;F206;F812

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