促进我国低碳经济发展的税收政策研究

发布时间：2018-08-21 07:55

【摘要】：随着经济的发展和工业化水平的逐渐加快,环境污染日益严重,尤其是进入21世纪之后随着极端性气候灾害的频发温室效应所带来的严重环境问题开始成为人们关注的焦点。哥本哈根气候大会上,发展低碳经济建立资源友好型社会成为各国节能减排的主要发展方向。低碳经济的提出主要是为了应对温室效应,温室效应提出已经有很长时间,早在1896年诺贝尔奖获得者瑞典科学家阿累尼乌斯(Svante·Arrhenius)首创“温室效应”一词,温室效应开始慢慢的进入人们的视野。温室效应主要是因为含碳能源的广泛运用使温室气体排放量日益增加使大气温度逐渐升高,特别是进入19世纪以后随着工业的发展,对于能源的消耗日益增加,伴随着经济增长环境问题也随之而来,生物多样性继续遭到破坏,植被退化沙漠吞噬着土地,农作物减产,河流径流减少,极端气象事件频频发生。人们开始反思自己的行为并寻找解决的方法,低碳经济应运而生。各国政府开始制定一系列激励低碳经济的政策,其中税收政策发挥着至关重要的作用。税收政策作为政府最主要的宏观经济政策之一,能够对资源做出最优化的配置。税收作为政府公共管理强制性工具的一种是最有效的经济激励手段,也是现在各国政府在促进低碳经济方面运用最多的政策之一。促进低碳经济的发展,税收政策有两方面的作用：一种是对利用低碳能源、低碳技术、低碳产品的税收优惠政策。二是对经济体高碳排放和资源过度消耗行为实施的强制税收政策。这样就会鼓励节能减排,同时还能有效地促进低碳技术的普及,从经济生活的各个方面调节人们的行为,从而达到保护环境节约资源的目的。文章共分为五部分。第一部分介绍关于低碳经济的由来和国内关于低碳经济理论的研究成果。第二部分介绍了关于税收促进低碳经济的理论依据。在公共管理和环境经济学的理论基础上又对税收促进低碳经济的必要性和可行性进行了有力的论述。第三部分在第一部分主要介绍国际公约和条例的基础上,按照税收政策的不同目的,进一步具体介绍了发达国家关于促进低碳经济的税收政策及其效果,并重点分析了对我国税收政策改革具有借鉴意义的部分。第四部分是文章的主体部分,根据不同的税种分析我国现阶段与低碳经济有关的税收政策,并指出税收制度存在的不足。最后第五部分针对第四部分所提出的问题结合经济学理论提出了合理性的建议。国内外对于环境税收的研究这些年有一定的成果,我国学者曾提出了关于我国绿色税制改革的一些构想,但是这些构想还要进一步深化,本文在借鉴国内外研究的相关成果基础上,从我国的税制情况出发,对我国税收政策中与促进低碳经济有关的政策进行了研究,提出了从完善税制的角度来促进低碳经济发展的政策建议。
[Abstract]:With the development of economy and the acceleration of industrialization, the environmental pollution is becoming more and more serious, especially after entering the 21st century, the serious environmental problems caused by the frequent occurrence of extreme climatic disasters (Greenhouse Effect) have become the focus of attention. At the Copenhagen Climate Conference, the development of low-carbon economy and the establishment of a resource-friendly society have become the main development direction of energy conservation and emission reduction in various countries. The idea of a low-carbon economy was mainly in response to Greenhouse Effect, and Greenhouse Effect has been around for a long time. As early as 1896, Nobel laureate Swedish scientist Arrhenius (Svante Arrhenius) coined the term "Greenhouse Effect." Greenhouse Effect began to slowly enter the field of vision. Greenhouse Effect is mainly due to the widespread use of carbon-containing energy, which makes the greenhouse gas emissions increasing and the atmospheric temperature gradually rising, especially after entering the 19th century, with the development of industry, the consumption of energy is increasing day by day. Along with the environmental problems of economic growth, biodiversity continues to be destroyed, vegetation degradation desert devours the land, crop production, river runoff reduction, extreme weather events occur frequently. People began to reflect on their behavior and find solutions, low-carbon economy came into being. Governments have begun to formulate a series of policies that stimulate low-carbon economies, with tax policies playing a crucial role. As one of the most important macroeconomic policies, tax policy can optimize the allocation of resources. As a mandatory tool of government public administration, tax is one of the most effective economic incentives, and it is also one of the most effective policies used by governments in promoting low-carbon economy. To promote the development of low-carbon economy, the tax policy has two functions: one is the preferential tax policy for the use of low-carbon energy, low-carbon technology, low-carbon products. Second, the economy high carbon emissions and excessive consumption of resources to implement a mandatory tax policy. This will encourage energy conservation and emission reduction, but also effectively promote the popularization of low-carbon technology, from all aspects of economic life to regulate people's behavior, thus achieving the goal of protecting the environment and saving resources. The article is divided into five parts. The first part introduces the origin of low-carbon economy and domestic research results about low-carbon economy theory. The second part introduces the theoretical basis of tax to promote low-carbon economy. On the basis of the theory of public management and environmental economics, the necessity and feasibility of promoting low-carbon economy by taxation are discussed. In the third part, on the basis of the introduction of international conventions and regulations, and according to the different purposes of tax policies, the third part further introduces the tax policies of developed countries on the promotion of low-carbon economy and their effects. And has analyzed emphatically to our country tax policy reform has the reference significance part. The fourth part is the main part of the article, according to the different types of tax analysis of China's current low carbon economy related to the tax policy, and pointed out the shortcomings of the tax system. Finally, the fifth part puts forward some reasonable suggestions on the problems raised in the fourth part combined with the economic theory. There have been some achievements in the study of environmental taxation at home and abroad in recent years. Chinese scholars have put forward some ideas about the green tax system reform in China, but these ideas need to be further deepened. Based on the relevant research results at home and abroad, this paper studies the policies related to the promotion of low-carbon economy in China's tax policy from the point of view of China's tax system. This paper puts forward some policy suggestions to promote the development of low-carbon economy from the angle of perfecting tax system.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F812.42

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