本文選題：低碳經(jīng)濟(jì)　切入點(diǎn)：財(cái)稅政策　出處：《財(cái)政部財(cái)政科學(xué)研究所》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：人類經(jīng)濟(jì)發(fā)展所引發(fā)的資源緊缺、生態(tài)破壞、氣候變暖等問(wèn)題日益凸顯,已嚴(yán)重威脅了人類的生存安全。在此背景下,一種以低能耗、低排放、低污染為目標(biāo)的低碳經(jīng)濟(jì)模式受到世界各國(guó)的密切關(guān)注,并有望成為未來(lái)世界經(jīng)濟(jì)發(fā)展的新趨勢(shì)。 目前,我國(guó)是世界上第一大二氧化碳排放國(guó),能源緊缺和環(huán)境污染已經(jīng)成為制約我國(guó)經(jīng)濟(jì)發(fā)展的嚴(yán)重瓶頸,實(shí)現(xiàn)我國(guó)經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變將是我國(guó)政府在較長(zhǎng)一段時(shí)間內(nèi)的工作重點(diǎn)。因此,我國(guó)十分有必要緊緊抓住這次全球發(fā)展低碳經(jīng)濟(jì)的浪潮,通過(guò)新能源、新技術(shù)的開(kāi)發(fā)和應(yīng)用,促進(jìn)我國(guó)產(chǎn)業(yè)結(jié)構(gòu)的轉(zhuǎn)型升級(jí),實(shí)現(xiàn)我國(guó)發(fā)展方式的轉(zhuǎn)變。財(cái)政稅收作為一個(gè)國(guó)家調(diào)控經(jīng)濟(jì)發(fā)展的重要手段,其在引導(dǎo)要素分配、支持產(chǎn)業(yè)升級(jí)、鼓勵(lì)技術(shù)創(chuàng)新等方面均發(fā)揮著重要作用。而建立一套完備的財(cái)政稅收體系對(duì)于支持我國(guó)發(fā)展低碳經(jīng)濟(jì)、促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)、提升產(chǎn)品技術(shù)含量、加快發(fā)展方式轉(zhuǎn)變,均具有極其重要的意義。 本文正是在上述背景下,對(duì)低碳經(jīng)濟(jì)的起源及發(fā)展進(jìn)行了系統(tǒng)的解讀,梳理了我國(guó)發(fā)展低碳經(jīng)濟(jì)的歷史進(jìn)程及取得的成效,提出我國(guó)發(fā)展低碳經(jīng)濟(jì)將面臨的挑戰(zhàn)。本文研究了世界主要國(guó)家支持低碳經(jīng)濟(jì)發(fā)展的財(cái)稅政策選擇,分析了我國(guó)支持發(fā)展低碳經(jīng)濟(jì)的財(cái)稅政策現(xiàn)狀,并指出了現(xiàn)行體系存在的問(wèn)題,最后結(jié)合國(guó)際經(jīng)驗(yàn)提出完善我國(guó)支持發(fā)展低碳經(jīng)濟(jì)的財(cái)稅體系的相關(guān)政策建議。建議一,加大財(cái)政補(bǔ)貼政策力度。建立財(cái)政補(bǔ)貼支持低碳經(jīng)濟(jì)發(fā)展的長(zhǎng)效機(jī)制,對(duì)從事低碳技術(shù)研發(fā)的企業(yè)進(jìn)行補(bǔ)貼；建議二,完善綠色政府采購(gòu)制度,支持環(huán)保企業(yè)發(fā)展。完善政府采購(gòu)法律法規(guī),為綠色采購(gòu)提供法律支持；完善綠色采購(gòu)的清單制度和標(biāo)準(zhǔn)認(rèn)證制度；完善政府采購(gòu)的執(zhí)行機(jī)制,建立績(jī)效考評(píng)制度；綜合應(yīng)用多種手段,支持綠色采購(gòu)的發(fā)展。建議三,完善中央轉(zhuǎn)移支付制度,支持地方發(fā)展低碳經(jīng)濟(jì)。通過(guò)加大一般性轉(zhuǎn)移支付的力度來(lái)彌補(bǔ)地方政府財(cái)力的不足,單獨(dú)安排專項(xiàng)資金用于促進(jìn)低碳經(jīng)濟(jì)的發(fā)展,并加強(qiáng)監(jiān)管。建議四,改革我國(guó)的資源稅,完善資源稅的征收方式。建議五,擴(kuò)大消費(fèi)稅的征收范圍。建議六,開(kāi)征環(huán)境稅,加快碳稅的征收步伐。建議七,完善我國(guó)企業(yè)所得稅,鼓勵(lì)企業(yè)進(jìn)行低碳技術(shù)的研發(fā)。建議八,建立綠色關(guān)稅制度,深化出口退稅改革。建議九,整合稅收優(yōu)惠措施,進(jìn)行統(tǒng)一管理和發(fā)布,并增加稅收優(yōu)惠的種類。
[Abstract]:The problems of resource shortage, ecological destruction and climate warming caused by the development of human economy have seriously threatened the survival of human beings. In this context, a kind of low energy consumption, low emissions, The low-carbon economic model with low pollution as its target has been paid close attention to by the countries all over the world, and it is expected to become a new trend of the world economy development in the future. At present, China is the largest emitter of carbon dioxide in the world. Energy shortage and environmental pollution have become a serious bottleneck restricting our country's economic development. Realizing the transformation of our country's economic development mode will be the focus of our government's work for a longer period of time. Therefore, it is very necessary for our country to seize this wave of global development of a low-carbon economy through the development and application of new energy sources and new technologies. Promoting the transformation and upgrading of China's industrial structure and realizing the transformation of the mode of development of our country. As an important means of regulating and controlling economic development, finance and taxation are guiding the distribution of elements and supporting industrial upgrading. The establishment of a complete fiscal and tax system can support the development of low-carbon economy in China, promote the optimization and upgrading of industrial structure, enhance the technological content of products, and accelerate the transformation of development mode. Are of great significance. In this paper, the origin and development of low-carbon economy are systematically interpreted, and the historical process and achievements of developing low-carbon economy in China are combed out. This paper studies the choice of fiscal and taxation policies of major countries in the world to support the development of low-carbon economy, and analyzes the current situation of fiscal and taxation policies in China in support of the development of low-carbon economy. It also points out the problems existing in the current system, and finally puts forward some relevant policy suggestions on how to improve the fiscal and taxation system in China to support the development of a low-carbon economy, in the light of international experience. Strengthen the financial subsidy policy. Establish a long-term mechanism of fiscal subsidies to support the development of low-carbon economy and subsidize enterprises engaged in research and development of low-carbon technologies; second, improve the green government procurement system. To support the development of environmental protection enterprises, to improve the laws and regulations of government procurement, to provide legal support for green procurement, to perfect the list system and standard certification system of green procurement, to perfect the executive mechanism of government procurement, and to establish a performance appraisal system. Comprehensive application of a variety of means to support the development of green procurement. Recommendation three, improve the central transfer payment system, support local development of low-carbon economy. By increasing the intensity of general transfer payments to make up for the lack of financial resources of local governments. Set up special funds separately to promote the development of low-carbon economy and strengthen supervision. Fourth, reform our country's resource tax and perfect the way of resource tax collection. Fifth, expand the scope of consumption tax collection. Sixth, introduce environmental tax. Speed up the pace of carbon tax collection. 7. Perfect our country's enterprise income tax and encourage enterprises to carry out research and development of low-carbon technologies. Recommendation 8. Establish a green tariff system and deepen the reform of export tax rebates. Recommendation 9. Integrate preferential tax measures. Unified management and distribution, and increase the types of tax incentives.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F812.42

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