湖南省低碳经济发展的税收制度研究

发布时间：2018-04-10 05:24

本文选题：低碳经济　切入点：可持续发展　出处：《湖南大学》2013年硕士论文

【摘要】：发展低碳经济,实现低碳发展,是人类应对气候变化、实现可持续发展的必然选择,也是中国实现科学发展、构建和谐社会的重要举措。在这样的时代背景下,税收制度作为国家宏观调控的重要手段,对促进低碳经济的发展,具有其他经济杠杆所不能替代的作用,但我国现行税收制度在促进低碳经济发展方面还远没有发挥应有的作用。文章针对我国税收制度在促进低碳经济方面存在的不足,在借鉴发达国家成功经验的基础上,提出了一些改进的意见和建议。在研究过程中,笔者发现要构建中国特色的低碳经济发展模式,加快建设资源节约型和环境友好型社会,关键是要建立适合我国国情的、有利于低碳经济发展的宏观调控体系和运行机制,而建立有利于低碳经济发展的宏观调控体系和运行机制,客观上要求我们尽快建立发展低碳经济的税收制度新体系。当前,关键在于尽快明确低碳经济税收制度的指导思想、基本原则以及方法与步骤,制定具有针对性和可操作性的对策建议,形成科学系统的低碳税收制度安排。在明确湖南低碳经济发展的税收制度的基本原则、方法和步骤的基础上,文章提出完善湖南省税收制度体系的具体建议包括：完善现行财税体制、完善现行税收优惠政策、改革现行资源税、改革现行燃油税、适时开征碳税、适时开征环境保护税。并且应当完善湖南省税收制度体系的综合配套改革：健全相关的法律法规税收手段与其他经济手段综合运用实施政府低碳绿色采购制度增强全社会的低碳意识。
[Abstract]:To develop low-carbon economy and realize low-carbon development is an inevitable choice for human beings to cope with climate change and realize sustainable development. It is also an important measure for China to realize scientific development and build a harmonious society.Against this background, the tax system, as an important means of national macro-control, plays an irreplaceable role in promoting the development of low-carbon economy, which can not be replaced by other economic levers.However, China's current tax system has not played its due role in promoting the development of low-carbon economy.In view of the shortcomings of China's tax system in promoting low-carbon economy, based on the successful experiences of developed countries, this paper puts forward some suggestions and suggestions for improvement.In the course of the research, the author found that the key to construct a low-carbon economic development model with Chinese characteristics and to speed up the construction of a resource-saving and environment-friendly society is to establish a society suitable for the national conditions of our country.The establishment of macro-control system and operating mechanism conducive to the development of low-carbon economy and the establishment of macro-control system and operational mechanism conducive to the development of low-carbon economy objectively require us to establish a new system of taxation system for the development of low-carbon economy as soon as possible.At present, the key lies in making clear the guiding ideology, basic principles, methods and steps of the low carbon economy tax system as soon as possible, formulating the countermeasures and suggestions with pertinence and maneuverability, and forming the scientific system arrangement of low carbon tax system.On the basis of clarifying the basic principles, methods and steps of the tax system for the development of Hunan's low-carbon economy, the paper puts forward some specific suggestions for perfecting the tax system of Hunan Province, including: perfecting the current fiscal and taxation system, perfecting the current preferential tax policy,Reform the current resource tax, reform the current fuel tax, timely levy carbon tax, timely collection of environmental protection tax.And we should perfect the comprehensive reform of Hunan tax system: improve the relevant laws and regulations tax means and other economic means to comprehensively implement the government low carbon green procurement system to enhance the whole society's low carbon consciousness.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127;F812.42

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