本文選題：低碳經(jīng)濟(jì)　切入點(diǎn)：可持續(xù)發(fā)展　出處：《湖南大學(xué)》2013年碩士論文

【摘要】：發(fā)展低碳經(jīng)濟(jì),實(shí)現(xiàn)低碳發(fā)展,是人類應(yīng)對(duì)氣候變化、實(shí)現(xiàn)可持續(xù)發(fā)展的必然選擇,也是中國實(shí)現(xiàn)科學(xué)發(fā)展、構(gòu)建和諧社會(huì)的重要舉措。在這樣的時(shí)代背景下,稅收制度作為國家宏觀調(diào)控的重要手段,對(duì)促進(jìn)低碳經(jīng)濟(jì)的發(fā)展,具有其他經(jīng)濟(jì)杠桿所不能替代的作用,但我國現(xiàn)行稅收制度在促進(jìn)低碳經(jīng)濟(jì)發(fā)展方面還遠(yuǎn)沒有發(fā)揮應(yīng)有的作用。 文章針對(duì)我國稅收制度在促進(jìn)低碳經(jīng)濟(jì)方面存在的不足,在借鑒發(fā)達(dá)國家成功經(jīng)驗(yàn)的基礎(chǔ)上,提出了一些改進(jìn)的意見和建議。在研究過程中,筆者發(fā)現(xiàn)要構(gòu)建中國特色的低碳經(jīng)濟(jì)發(fā)展模式,加快建設(shè)資源節(jié)約型和環(huán)境友好型社會(huì),關(guān)鍵是要建立適合我國國情的、有利于低碳經(jīng)濟(jì)發(fā)展的宏觀調(diào)控體系和運(yùn)行機(jī)制,而建立有利于低碳經(jīng)濟(jì)發(fā)展的宏觀調(diào)控體系和運(yùn)行機(jī)制,客觀上要求我們盡快建立發(fā)展低碳經(jīng)濟(jì)的稅收制度新體系。當(dāng)前,關(guān)鍵在于盡快明確低碳經(jīng)濟(jì)稅收制度的指導(dǎo)思想、基本原則以及方法與步驟,制定具有針對(duì)性和可操作性的對(duì)策建議,形成科學(xué)系統(tǒng)的低碳稅收制度安排。 在明確湖南低碳經(jīng)濟(jì)發(fā)展的稅收制度的基本原則、方法和步驟的基礎(chǔ)上,文章提出完善湖南省稅收制度體系的具體建議包括：完善現(xiàn)行財(cái)稅體制、完善現(xiàn)行稅收優(yōu)惠政策、改革現(xiàn)行資源稅、改革現(xiàn)行燃油稅、適時(shí)開征碳稅、適時(shí)開征環(huán)境保護(hù)稅。并且應(yīng)當(dāng)完善湖南省稅收制度體系的綜合配套改革：健全相關(guān)的法律法規(guī)稅收手段與其他經(jīng)濟(jì)手段綜合運(yùn)用實(shí)施政府低碳綠色采購制度增強(qiáng)全社會(huì)的低碳意識(shí)。
[Abstract]:To develop low-carbon economy and realize low-carbon development is an inevitable choice for human beings to cope with climate change and realize sustainable development. It is also an important measure for China to realize scientific development and build a harmonious society.Against this background, the tax system, as an important means of national macro-control, plays an irreplaceable role in promoting the development of low-carbon economy, which can not be replaced by other economic levers.However, China's current tax system has not played its due role in promoting the development of low-carbon economy.In view of the shortcomings of China's tax system in promoting low-carbon economy, based on the successful experiences of developed countries, this paper puts forward some suggestions and suggestions for improvement.In the course of the research, the author found that the key to construct a low-carbon economic development model with Chinese characteristics and to speed up the construction of a resource-saving and environment-friendly society is to establish a society suitable for the national conditions of our country.The establishment of macro-control system and operating mechanism conducive to the development of low-carbon economy and the establishment of macro-control system and operational mechanism conducive to the development of low-carbon economy objectively require us to establish a new system of taxation system for the development of low-carbon economy as soon as possible.At present, the key lies in making clear the guiding ideology, basic principles, methods and steps of the low carbon economy tax system as soon as possible, formulating the countermeasures and suggestions with pertinence and maneuverability, and forming the scientific system arrangement of low carbon tax system.On the basis of clarifying the basic principles, methods and steps of the tax system for the development of Hunan's low-carbon economy, the paper puts forward some specific suggestions for perfecting the tax system of Hunan Province, including: perfecting the current fiscal and taxation system, perfecting the current preferential tax policy,Reform the current resource tax, reform the current fuel tax, timely levy carbon tax, timely collection of environmental protection tax.And we should perfect the comprehensive reform of Hunan tax system: improve the relevant laws and regulations tax means and other economic means to comprehensively implement the government low carbon green procurement system to enhance the whole society's low carbon consciousness.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F127;F812.42

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