我国促进低碳经济发展的财税政策研究

发布时间：2018-06-01 08:23

本文选题：低碳经济 + 可持续发展　；参考：《吉林财经大学》2014年硕士论文

【摘要】：面对着气候变化给人类带来的严重挑战，，低碳经济已经成为当今世界经济发展的一种新趋势。西方发达国家纷纷加强对低碳领域理论的研究并付诸于实践，试图抢占低碳经济制高点。因此发展低碳经济具有现实的必要性和紧迫性。中国作为负责任的大国，也应该加强低碳领域的理论研究并积极采取措施发展绿色低碳经济。只有这样才能够转变经济发展方式，提高资源利用效率，优化能源结构，改善不断恶化的生存环境。各国发展低碳经济的政策手段多种多样，但是财税政策在其中起到了重要作用，这一趋势值得我们学习和注意。低碳经济作为新的经济增长点，对其的研究需要深入进行。低碳经济不同于传统的经济发展模式，其强调从生产、流通、分配和消费等产品流通的全过程实现低碳化，即低能耗、低排放、低污染和高能效。当前我国低碳经济发展存在着很多问题，如低碳税收政策未实施或实施不到位、财政投入不足、市场引导不够、碳排放交易制度不完善。本文先从外部性、公共产品、可持续发展和生态资本等基础理论层面对财税政策低碳化进行了理论分析并对财税政策促进经济低碳化发展的作用机理做了简单介绍。欧盟、美国和日本等经济发达地区在发展低碳经济的过程中有很多值得我们借鉴的经验。为了使政策建议具有说服力，本文除使用了定性分析方法之外，还采用了定量分析法，即基于GRE模型对开征碳税和实施碳排放交易制度等措施给宏观经济带来的影响进行了探讨和分析，最终肯定了从典型国家发展低碳财税政策经验中所获得的启示，也就是从促进税制“绿色化”，发挥财政政策的支持、导向作用以及市场机制、财税政策、行政措施的协同化三个维度着手，为推动低碳经济发展提供了全新视角。
[Abstract]:Facing the serious challenge of climate change, low-carbon economy has become a new trend in the world economy. Western developed countries have strengthened the theory of low-carbon field and put it into practice, trying to seize the commanding point of low-carbon economy. Therefore, it is necessary and urgent to develop low-carbon economy. As a responsible country, China should also strengthen the theoretical research in low-carbon field and take active measures to develop green low-carbon economy. Only in this way can we change the mode of economic development, improve the efficiency of resource utilization, optimize the energy structure and improve the deteriorating living environment. There are a variety of policy measures to develop low-carbon economy, but fiscal and tax policies play an important role in the development of low-carbon economy. This trend is worthy of our study and attention. As a new economic growth point, low-carbon economy needs to be studied deeply. The low-carbon economy is different from the traditional economic development model, which emphasizes the realization of low carbonization in the whole process of production, circulation, distribution and consumption of products, that is, low energy consumption, low emissions, low pollution and high energy efficiency. At present, there are many problems in the development of low-carbon economy in China, such as the low carbon tax policy has not been implemented or not implemented, the financial investment is insufficient, the market guidance is not enough, and the carbon emissions trading system is not perfect. In this paper, the basic theories of externality, public goods, sustainable development and ecological capital are analyzed theoretically, and the mechanism of fiscal and taxation policies promoting the development of economic low carbonization is briefly introduced. The European Union, the United States and Japan and other economically developed regions have a lot of experience to learn from in the process of developing low-carbon economy. In order to make the policy recommendations persuasive, in addition to the qualitative analysis method, the quantitative analysis method is also used in this paper. Based on the GRE model, this paper discusses and analyzes the impact of the introduction of carbon tax and the implementation of carbon emissions trading system on the macro-economy, and finally confirms the enlightenment gained from the experience of developing low-carbon fiscal and taxation policies in typical countries. In other words, from the three dimensions of promoting the "green" of tax system, giving full play to the support of fiscal policy, guiding role and the coordination of market mechanism, fiscal and tax policy and administrative measures, it provides a new perspective for promoting the development of low-carbon economy.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.0;F124.5

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