發(fā)布時(shí)間：2018-03-28 06:45

  本文選題：新能源　切入點(diǎn)：財(cái)稅激勵(lì)　出處：《稅務(wù)研究》2014年09期

【摘要】：新能源產(chǎn)業(yè)啟動(dòng)資金和生產(chǎn)成本較高,而短期效益并不顯著,在與傳統(tǒng)能源的競(jìng)爭(zhēng)中處于劣勢(shì),因此需要政府制定激勵(lì)制度加以扶持。但我國(guó)目前的激勵(lì)制度大都以政府管制為導(dǎo)向,缺乏對(duì)新能源產(chǎn)業(yè)特點(diǎn)的考慮及對(duì)新能源產(chǎn)業(yè)市場(chǎng)需求的尊重,因而激勵(lì)效果不明顯。這就需要對(duì)我國(guó)新能源產(chǎn)業(yè)財(cái)稅激勵(lì)制度進(jìn)行重構(gòu),在理念、方法直至具體制度等方面應(yīng)當(dāng)從政府管制為導(dǎo)向轉(zhuǎn)變?yōu)橐允袌?chǎng)配置資源為導(dǎo)向。惟有如此,方能使我們的財(cái)稅激勵(lì)制度真正起到激勵(lì)作用,從而促進(jìn)我國(guó)新能源產(chǎn)業(yè)的更好發(fā)展。
[Abstract]:The start-up capital and production costs of the new energy industry are high, but the short-term benefits are not significant, so they are at a disadvantage in the competition with traditional energy sources. Therefore, it is necessary for the government to establish an incentive system to support it. However, most of the current incentive systems in China are guided by government regulation and lack of consideration of the characteristics of the new energy industry and respect for the market demand of the new energy industry. Therefore, the incentive effect is not obvious. Therefore, it is necessary to reconstruct the fiscal and tax incentive system of China's new energy industry. In the aspects of concept, method and system, it should be changed from government regulation to market allocation of resources. Only then can our fiscal and tax incentive system really play an incentive role and promote the better development of China's new energy industry.
【作者單位】： 華東政法大學(xué)經(jīng)濟(jì)法學(xué)院;
【基金】：上海市高校一流學(xué)科(法學(xué))建設(shè)計(jì)劃(經(jīng)濟(jì)法學(xué)科)的階段性成果
【分類號(hào)】：F426.2;F812.0

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