促进我国环保产业发展的税收政策供给研究

发布时间：2018-02-26 04:09

本文关键词： 环保产业税收政策政策供给　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来我国资源短缺和环境污染问题越来越严重,比较明显的是各大城市的空气质量越来越差,越来越多城市的空气被污染,严重的影响了居民的生活质量。我国现在处在城镇化和工业化的进程中,环境的污染以及自然资源的消耗愈演愈烈,作为战略新兴产业之首的环保产业的发展就显得很重要。环保产业是典型的政策驱动型产业,促进环保产业发展的税收政策有效供给能够更好地促进环保产业的发展。本文主要研究促进我国环保产业发展的税收政策供给,介绍了我国供给侧改革的概念、目标以及我国环保产业的概念和发展现状,梳理了相应的税收政策,通过分析促进环保产业发展的税收政策,发现存在税收优惠政策供给不利于环保产业整体发展、税收优惠供给方式单一等问题。运用比较分析等方法通过分析借鉴国外促进环保产业发展的税收政策的成功经验,结合我国实际情况,从政策供给端提出建议,如完善税收优惠政策体系,税收优惠政策供给方式多样化等。我国促进环保产业发展的税收政策供给在逐步完善,但仍存在一定的问题,为更好的促进环保产业的发展,应加大促进环保产业发展的税收优惠政策的供给力度。本文通过研究促进我国环保产业发展的税收政策供给,旨在研究如何通过税收政策供给的角度促进环保产业的发展。促进环保产业发展的税收政策存在的问题是政策供给不足,在政策供给端提出相应的解决建议,能更有效的解决问题,增加促进环保产业发展的税收优惠政策供给,减轻环保企业的税负,降低生产成本,扩大生产规模,环保企业有更多的资金用于研发环保产业的相关技术,提高环保产业的要素生产率,合理的利用资本、自然资源和人力,促进我国环保产业发展的同时保护了生态环境和自然资源。
[Abstract]:In recent years, the problems of resource shortage and environmental pollution in China have become more and more serious. What is more obvious is that the air quality of major cities is getting worse and worse, and more and more cities are polluted by air. Seriously affected the quality of life of the residents. Our country is now in the process of urbanization and industrialization, environmental pollution and the consumption of natural resources are becoming more and more serious. The development of the environmental protection industry, which is the head of the strategic emerging industry, is very important. The environmental protection industry is a typical policy-driven industry. The effective supply of tax policy to promote the development of environmental protection industry can better promote the development of environmental protection industry. This paper mainly studies the tax policy supply to promote the development of environmental protection industry in China, and introduces the concept of supply-side reform in China. The objective and the concept and development status of environmental protection industry in our country, combing the corresponding tax policy, through the analysis of the tax policy to promote the development of environmental protection industry, we find that the existence of preferential tax policy is not conducive to the overall development of environmental protection industry. By means of comparative analysis and other methods, through analyzing the successful experience of foreign tax policies to promote the development of environmental protection industries, and combining the actual situation of our country, we put forward some suggestions from the policy supply side. For example, perfecting the tax preferential policy system and diversifying the modes of supply of tax preferential policies. The supply of tax policies to promote the development of the environmental protection industry in China is gradually improving, but there are still some problems, in order to better promote the development of the environmental protection industry, We should increase the supply of preferential tax policies to promote the development of environmental protection industry. The purpose of this paper is to study how to promote the development of environmental protection industry through the angle of tax policy supply. The problem existing in the tax policy of promoting the development of environmental protection industry is that the policy supply is insufficient, and the corresponding solutions are put forward on the policy supply side. It can solve problems more effectively, increase the supply of preferential tax policies to promote the development of the environmental protection industry, lighten the tax burden of environmental protection enterprises, reduce production costs, and expand the scale of production. Environmental protection enterprises have more funds to develop and develop technologies related to the environmental protection industry, increase the factor productivity of the environmental protection industry, and make rational use of capital, natural resources and human resources, Promote the development of environmental protection industry in China while protecting the ecological environment and natural resources.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X324;F812.42

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