本文選題：高耗能企業(yè) + 節(jié)能減排　； 參考：《東北石油大學(xué)》2014年碩士論文

【摘要】：改革開放以來，我國經(jīng)濟(jì)快速增長，但也付出了巨大的資源和環(huán)境代價(jià)，經(jīng)濟(jì)發(fā)展與資源環(huán)境的矛盾日趨尖銳。為了踐行科學(xué)發(fā)展觀，促進(jìn)節(jié)能減排目標(biāo)的實(shí)現(xiàn)，政府采取一系列經(jīng)濟(jì)、行政以及法律手段，其中稅收政策作為政府宏觀經(jīng)濟(jì)調(diào)控的一個非常重要的手段，對節(jié)能減排具有重要的激勵和約束作用。近年來，我國在增值稅、消費(fèi)稅、企業(yè)所得稅、資源稅等稅種中分別規(guī)定了30多項(xiàng)促進(jìn)能源資源節(jié)約和環(huán)境保護(hù)的稅收政策，起到了一定效果。然而，同國外先進(jìn)國家針對資源利用和污染物排放建立專門的稅收體系相比，我國的節(jié)能減排稅收政策仍顯得比較零星、分散，稅收優(yōu)惠方式單一，沒有形成配套的稅收優(yōu)惠體系，稅收的杠桿作用未能得到充分運(yùn)用。因此，有必要結(jié)合我國的實(shí)際情況，及時了解并把握節(jié)能減排稅收政策實(shí)施效果，尤其是對污染排放最多的高耗能企業(yè)影響程度，使節(jié)能減排這項(xiàng)長期國策能夠得到更長足的發(fā)展。 論文以高耗能企業(yè)為研究對象，在對節(jié)能減排稅收政策進(jìn)行理論分析的基礎(chǔ)上，對節(jié)能減排稅收政策在高耗能企業(yè)的實(shí)施效果進(jìn)行實(shí)證分析，并提出完善節(jié)能減排稅收政策的建議。首先，從研究背景及意義入手，分析國內(nèi)外研究現(xiàn)狀，闡述節(jié)能減排、稅收政策促進(jìn)節(jié)能減排的理論依據(jù)以及高耗能企業(yè)界定等相關(guān)理論知識，然后從高耗能企業(yè)節(jié)能減排現(xiàn)狀、節(jié)能減排稅收政策現(xiàn)狀以及稅收政策對節(jié)能減排的影響三個方面進(jìn)行分析；其次，針對節(jié)能減排稅收政策在高耗能企業(yè)的實(shí)施效果進(jìn)行實(shí)證分析，以高耗能企業(yè)1996-2012年單位產(chǎn)值能耗和排放以及稅收收入等數(shù)據(jù)為基礎(chǔ)，利用Engle-Granger方法，，進(jìn)行單根檢驗(yàn)和協(xié)整檢驗(yàn)，并針對實(shí)證研究的結(jié)果進(jìn)行相關(guān)性分析，結(jié)果表明：節(jié)能減排增值稅收入占全部稅收收入的比重與中國高耗能企業(yè)單位產(chǎn)值能耗（或單位產(chǎn)值排放）顯著負(fù)相關(guān)，節(jié)能減排增值稅稅收政策能夠有效促進(jìn)高耗能企業(yè)節(jié)能減排，節(jié)能減排消費(fèi)稅和資源稅收入占全部稅收收入的比重與中國高耗能企業(yè)單位產(chǎn)值能耗（或單位產(chǎn)值排放）正相關(guān)，節(jié)能減排消費(fèi)稅和資源稅稅收政策未能發(fā)揮應(yīng)有的促進(jìn)節(jié)能減排的作用；最后，結(jié)合我國目前的發(fā)展形勢有針對性地提出完善高耗能企業(yè)節(jié)能減排稅收政策的建議，具體包括應(yīng)遵循的公平效率、獎懲結(jié)合和循序漸進(jìn)三個原則，優(yōu)化增值稅、調(diào)整消費(fèi)稅、改革資源稅和開征環(huán)保稅方面的具體建議，建設(shè)能效標(biāo)準(zhǔn)體系、排放權(quán)交易市場和節(jié)能減排示范區(qū)的配套措施。
[Abstract]:Since the reform and opening up, China's economy has grown rapidly, but also paid a huge cost of resources and environment, the contradiction between economic development and resources and environment is becoming increasingly sharp.In order to practice the scientific concept of development and promote the realization of the goal of energy saving and emission reduction, the government adopts a series of economic, administrative and legal means, among which the tax policy is a very important means of macroeconomic regulation and control of the government.It plays an important role in stimulating and restraining energy saving and emission reduction.In recent years, China has stipulated more than 30 tax policies to promote energy conservation and environmental protection in value-added tax, consumption tax, enterprise income tax, resource tax and so on, which has played a certain effect.However, compared with the foreign advanced countries to establish a special tax system for resource utilization and pollutant emissions, our country's energy saving and emission reduction tax policy is still scattered, scattered, and the tax preferential mode is single.Without a supporting preferential tax system, the leverage of tax has not been fully utilized.Therefore, it is necessary to understand and grasp the implementation effect of energy saving and emission reduction tax policy, especially to the high energy consuming enterprises, which have the most pollution emission, according to the actual situation of our country.The long-term national policy of energy saving and emission reduction can be further developed.Based on the theoretical analysis of energy saving and emission reduction tax policy, this paper makes an empirical analysis on the implementation effect of energy saving and emission reduction tax policy in high energy consuming enterprises.And put forward the suggestion of perfecting the tax policy of energy saving and emission reduction.First of all, from the research background and significance of the analysis of domestic and foreign research status, energy conservation and emission reduction, tax policies to promote energy conservation and emission reduction theoretical basis and high-energy enterprise definition and other related theoretical knowledge.Then from the energy efficient enterprises energy conservation and emission reduction status quo, energy conservation and emission reduction tax policy status and the impact of tax policy on energy conservation and emission reduction are analyzed. Secondly,This paper analyzes the effect of energy saving and emission reduction tax policy in high energy consuming enterprises. Based on the data of energy consumption, emission per unit output value and tax revenue of high energy consuming enterprises from 1996 to 2012, the single root test and cointegration test are carried out by using Engle-Granger method.The results show that the proportion of energy saving and emission reduction value added tax revenue is negatively related to the energy consumption (or emissions per unit output) of high energy consuming enterprises in China.The tax policy of energy saving and emission reduction VAT can effectively promote energy saving and emission reduction of high energy consuming enterprises. The proportion of energy saving and consumption tax and resource tax income in total tax revenue is positively related to the energy consumption per unit output value (or emissions per unit output value) of high energy consuming enterprises in China.Energy saving and emission reduction consumption tax and resource tax tax policy failed to play its due role in promoting energy saving and emission reduction. Finally, combined with the current development situation of our country, the paper puts forward some suggestions to improve the energy saving and emission reduction tax policy of high energy consuming enterprises.It includes the following three principles: fairness and efficiency, combination of rewards and punishments, gradual and orderly progress, optimization of value-added tax, adjustment of consumption tax, reform of resource tax and introduction of environmental tax, and construction of energy efficiency standard system.Supporting measures for emissions trading market and demonstration zones for energy conservation and emission reduction.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F205

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