促进我国清洁能源发展的财税政策研究

发布时间：2018-03-13 11:18

本文选题：清洁能源　切入点：财政措施　出处：《天津工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文阐明了清洁能源的研究背景、研究意义、国内外研究现状和研究方法及路线,从明确清洁能源的概念入手,明晰了研究对象,分析世界和我国清洁能源资源的优劣,以大量数据为依据,分析了世界和我国清洁能源的现状和趋势,对清洁能源和可再生资源以及新能源进行了比较,分析了世界和我国清洁能源发展现状与发展趋势,进一步阐述了我国清洁能源发展面临的机遇与挑战,阐述了我国在清洁能源发展中面临的良好的发展机遇和面临的突出问题,在能源安全、生态文明、环境保护等方面总结了我国清洁能源发展的战略意义。本文还讲述了我国清洁能源财税政策的演变,对我国清洁能源财税政策绩效进行了评价,说明了我国现行的清洁能源财税政策存在的问题。将清洁能源发展财税政策进行比较和借鉴,分别介绍了日本、美国、德国在发展清洁能源的历程和现状,从法律法规、技术激励、上网电价、市场推广以及税收优惠和低息贷款等方面展示了外国的财税政策,分析了国外经验的共性以及给予我们的启示。接着在分析我国清洁能源发展的存在的问题后,借鉴国外的先进经验,针对我国基本国情,针对具体问题,切实提出了促进我国清洁能源发展的财税政策建议:先确定了整体思路,然后分别对财政和税收政策上提出建议。
[Abstract]:In this paper, the research background, significance, current research situation, research methods and routes of clean energy are clarified, the research object is clarified, and the advantages and disadvantages of clean energy resources in the world and in China are analyzed. Based on a large number of data, this paper analyzes the current situation and trend of clean energy in the world and China, compares clean energy, renewable resources and new energy, and analyzes the present situation and development trend of clean energy in the world and in China. The opportunities and challenges faced by the development of clean energy in China are further expounded, and the good development opportunities and outstanding problems in the development of clean energy in China are expounded, in terms of energy security and ecological civilization, This paper summarizes the strategic significance of the development of clean energy in China from the aspects of environmental protection and so on. This paper also describes the evolution of fiscal and taxation policies of clean energy in China, and evaluates the performance of fiscal and taxation policies on clean energy in China. This paper explains the problems existing in China's current clean energy finance and taxation policy, compares and draws lessons from the clean energy development finance and taxation policy, and introduces the history and present situation of clean energy development in Japan, the United States and Germany, respectively, from the perspective of laws and regulations. Technological incentives, Internet electricity prices, marketing, tax incentives and low-interest loans have demonstrated foreign fiscal and tax policies. After analyzing the problems existing in the development of clean energy in China, the author draws lessons from the advanced experience of foreign countries, aiming at the basic conditions of our country and the specific problems. The paper puts forward some suggestions on fiscal and taxation policies to promote the development of clean energy in China: firstly, the overall idea is determined, then the suggestions on fiscal and tax policies are put forward respectively.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.2;F812.0

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