我国发展低碳经济的财税政策研究

发布时间：2018-03-04 09:11

本文选题：低碳经济　切入点：财税政策　出处：《财政部财政科学研究所》2011年硕士论文　论文类型：学位论文

【摘要】：人类经济发展所引发的资源紧缺、生态破坏、气候变暖等问题日益凸显,已严重威胁了人类的生存安全。在此背景下,一种以低能耗、低排放、低污染为目标的低碳经济模式受到世界各国的密切关注,并有望成为未来世界经济发展的新趋势。目前,我国是世界上第一大二氧化碳排放国,能源紧缺和环境污染已经成为制约我国经济发展的严重瓶颈,实现我国经济发展方式转变将是我国政府在较长一段时间内的工作重点。因此,我国十分有必要紧紧抓住这次全球发展低碳经济的浪潮,通过新能源、新技术的开发和应用,促进我国产业结构的转型升级,实现我国发展方式的转变。财政税收作为一个国家调控经济发展的重要手段,其在引导要素分配、支持产业升级、鼓励技术创新等方面均发挥着重要作用。而建立一套完备的财政税收体系对于支持我国发展低碳经济、促进产业结构优化升级、提升产品技术含量、加快发展方式转变,均具有极其重要的意义。本文正是在上述背景下,对低碳经济的起源及发展进行了系统的解读,梳理了我国发展低碳经济的历史进程及取得的成效,提出我国发展低碳经济将面临的挑战。本文研究了世界主要国家支持低碳经济发展的财税政策选择,分析了我国支持发展低碳经济的财税政策现状,并指出了现行体系存在的问题,最后结合国际经验提出完善我国支持发展低碳经济的财税体系的相关政策建议。建议一,加大财政补贴政策力度。建立财政补贴支持低碳经济发展的长效机制,对从事低碳技术研发的企业进行补贴；建议二,完善绿色政府采购制度,支持环保企业发展。完善政府采购法律法规,为绿色采购提供法律支持；完善绿色采购的清单制度和标准认证制度；完善政府采购的执行机制,建立绩效考评制度；综合应用多种手段,支持绿色采购的发展。建议三,完善中央转移支付制度,支持地方发展低碳经济。通过加大一般性转移支付的力度来弥补地方政府财力的不足,单独安排专项资金用于促进低碳经济的发展,并加强监管。建议四,改革我国的资源税,完善资源税的征收方式。建议五,扩大消费税的征收范围。建议六,开征环境税,加快碳税的征收步伐。建议七,完善我国企业所得税,鼓励企业进行低碳技术的研发。建议八,建立绿色关税制度,深化出口退税改革。建议九,整合税收优惠措施,进行统一管理和发布,并增加税收优惠的种类。
[Abstract]:The problems of resource shortage, ecological destruction and climate warming caused by the development of human economy have seriously threatened the survival of human beings. In this context, a kind of low energy consumption, low emissions, The low-carbon economic model with low pollution as its target has been paid close attention to by the countries all over the world, and it is expected to become a new trend of the world economy development in the future. At present, China is the largest emitter of carbon dioxide in the world. Energy shortage and environmental pollution have become a serious bottleneck restricting our country's economic development. Realizing the transformation of our country's economic development mode will be the focus of our government's work for a longer period of time. Therefore, it is very necessary for our country to seize this wave of global development of a low-carbon economy through the development and application of new energy sources and new technologies. Promoting the transformation and upgrading of China's industrial structure and realizing the transformation of the mode of development of our country. As an important means of regulating and controlling economic development, finance and taxation are guiding the distribution of elements and supporting industrial upgrading. The establishment of a complete fiscal and tax system can support the development of low-carbon economy in China, promote the optimization and upgrading of industrial structure, enhance the technological content of products, and accelerate the transformation of development mode. Are of great significance. In this paper, the origin and development of low-carbon economy are systematically interpreted, and the historical process and achievements of developing low-carbon economy in China are combed out. This paper studies the choice of fiscal and taxation policies of major countries in the world to support the development of low-carbon economy, and analyzes the current situation of fiscal and taxation policies in China in support of the development of low-carbon economy. It also points out the problems existing in the current system, and finally puts forward some relevant policy suggestions on how to improve the fiscal and taxation system in China to support the development of a low-carbon economy, in the light of international experience. Strengthen the financial subsidy policy. Establish a long-term mechanism of fiscal subsidies to support the development of low-carbon economy and subsidize enterprises engaged in research and development of low-carbon technologies; second, improve the green government procurement system. To support the development of environmental protection enterprises, to improve the laws and regulations of government procurement, to provide legal support for green procurement, to perfect the list system and standard certification system of green procurement, to perfect the executive mechanism of government procurement, and to establish a performance appraisal system. Comprehensive application of a variety of means to support the development of green procurement. Recommendation three, improve the central transfer payment system, support local development of low-carbon economy. By increasing the intensity of general transfer payments to make up for the lack of financial resources of local governments. Set up special funds separately to promote the development of low-carbon economy and strengthen supervision. Fourth, reform our country's resource tax and perfect the way of resource tax collection. Fifth, expand the scope of consumption tax collection. Sixth, introduce environmental tax. Speed up the pace of carbon tax collection. 7. Perfect our country's enterprise income tax and encourage enterprises to carry out research and development of low-carbon technologies. Recommendation 8. Establish a green tariff system and deepen the reform of export tax rebates. Recommendation 9. Integrate preferential tax measures. Unified management and distribution, and increase the types of tax incentives.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F812.42

【参考文献】