促進(jìn)我國低碳經(jīng)濟(jì)發(fā)展的稅收政策研究
發(fā)布時間：2018-08-21 07:55
【摘要】：隨著經(jīng)濟(jì)的發(fā)展和工業(yè)化水平的逐漸加快,環(huán)境污染日益嚴(yán)重,尤其是進(jìn)入21世紀(jì)之后隨著極端性氣候災(zāi)害的頻發(fā)溫室效應(yīng)所帶來的嚴(yán)重環(huán)境問題開始成為人們關(guān)注的焦點(diǎn)。哥本哈根氣候大會上,發(fā)展低碳經(jīng)濟(jì)建立資源友好型社會成為各國節(jié)能減排的主要發(fā)展方向。 低碳經(jīng)濟(jì)的提出主要是為了應(yīng)對溫室效應(yīng),溫室效應(yīng)提出已經(jīng)有很長時間,早在1896年諾貝爾獎獲得者瑞典科學(xué)家阿累尼烏斯(Svante·Arrhenius)首創(chuàng)“溫室效應(yīng)”一詞,溫室效應(yīng)開始慢慢的進(jìn)入人們的視野。溫室效應(yīng)主要是因為含碳能源的廣泛運(yùn)用使溫室氣體排放量日益增加使大氣溫度逐漸升高,特別是進(jìn)入19世紀(jì)以后隨著工業(yè)的發(fā)展,對于能源的消耗日益增加,伴隨著經(jīng)濟(jì)增長環(huán)境問題也隨之而來,生物多樣性繼續(xù)遭到破壞,植被退化沙漠吞噬著土地,農(nóng)作物減產(chǎn),河流徑流減少,極端氣象事件頻頻發(fā)生。人們開始反思自己的行為并尋找解決的方法,低碳經(jīng)濟(jì)應(yīng)運(yùn)而生。各國政府開始制定一系列激勵低碳經(jīng)濟(jì)的政策,其中稅收政策發(fā)揮著至關(guān)重要的作用。 稅收政策作為政府最主要的宏觀經(jīng)濟(jì)政策之一,能夠?qū)Y源做出最優(yōu)化的配置。稅收作為政府公共管理強(qiáng)制性工具的一種是最有效的經(jīng)濟(jì)激勵手段,也是現(xiàn)在各國政府在促進(jìn)低碳經(jīng)濟(jì)方面運(yùn)用最多的政策之一。促進(jìn)低碳經(jīng)濟(jì)的發(fā)展,稅收政策有兩方面的作用：一種是對利用低碳能源、低碳技術(shù)、低碳產(chǎn)品的稅收優(yōu)惠政策。二是對經(jīng)濟(jì)體高碳排放和資源過度消耗行為實(shí)施的強(qiáng)制稅收政策。這樣就會鼓勵節(jié)能減排,同時還能有效地促進(jìn)低碳技術(shù)的普及,從經(jīng)濟(jì)生活的各個方面調(diào)節(jié)人們的行為,從而達(dá)到保護(hù)環(huán)境節(jié)約資源的目的。 文章共分為五部分。第一部分介紹關(guān)于低碳經(jīng)濟(jì)的由來和國內(nèi)關(guān)于低碳經(jīng)濟(jì)理論的研究成果。第二部分介紹了關(guān)于稅收促進(jìn)低碳經(jīng)濟(jì)的理論依據(jù)。在公共管理和環(huán)境經(jīng)濟(jì)學(xué)的理論基礎(chǔ)上又對稅收促進(jìn)低碳經(jīng)濟(jì)的必要性和可行性進(jìn)行了有力的論述。第三部分在第一部分主要介紹國際公約和條例的基礎(chǔ)上,按照稅收政策的不同目的,進(jìn)一步具體介紹了發(fā)達(dá)國家關(guān)于促進(jìn)低碳經(jīng)濟(jì)的稅收政策及其效果,并重點(diǎn)分析了對我國稅收政策改革具有借鑒意義的部分。第四部分是文章的主體部分,根據(jù)不同的稅種分析我國現(xiàn)階段與低碳經(jīng)濟(jì)有關(guān)的稅收政策,并指出稅收制度存在的不足。最后第五部分針對第四部分所提出的問題結(jié)合經(jīng)濟(jì)學(xué)理論提出了合理性的建議。 國內(nèi)外對于環(huán)境稅收的研究這些年有一定的成果,我國學(xué)者曾提出了關(guān)于我國綠色稅制改革的一些構(gòu)想,但是這些構(gòu)想還要進(jìn)一步深化,本文在借鑒國內(nèi)外研究的相關(guān)成果基礎(chǔ)上,從我國的稅制情況出發(fā),對我國稅收政策中與促進(jìn)低碳經(jīng)濟(jì)有關(guān)的政策進(jìn)行了研究,提出了從完善稅制的角度來促進(jìn)低碳經(jīng)濟(jì)發(fā)展的政策建議。
[Abstract]:With the development of economy and the acceleration of industrialization, the environmental pollution is becoming more and more serious, especially after entering the 21st century, the serious environmental problems caused by the frequent occurrence of extreme climatic disasters (Greenhouse Effect) have become the focus of attention. At the Copenhagen Climate Conference, the development of low-carbon economy and the establishment of a resource-friendly society have become the main development direction of energy conservation and emission reduction in various countries. The idea of a low-carbon economy was mainly in response to Greenhouse Effect, and Greenhouse Effect has been around for a long time. As early as 1896, Nobel laureate Swedish scientist Arrhenius (Svante Arrhenius) coined the term "Greenhouse Effect." Greenhouse Effect began to slowly enter the field of vision. Greenhouse Effect is mainly due to the widespread use of carbon-containing energy, which makes the greenhouse gas emissions increasing and the atmospheric temperature gradually rising, especially after entering the 19th century, with the development of industry, the consumption of energy is increasing day by day. Along with the environmental problems of economic growth, biodiversity continues to be destroyed, vegetation degradation desert devours the land, crop production, river runoff reduction, extreme weather events occur frequently. People began to reflect on their behavior and find solutions, low-carbon economy came into being. Governments have begun to formulate a series of policies that stimulate low-carbon economies, with tax policies playing a crucial role. As one of the most important macroeconomic policies, tax policy can optimize the allocation of resources. As a mandatory tool of government public administration, tax is one of the most effective economic incentives, and it is also one of the most effective policies used by governments in promoting low-carbon economy. To promote the development of low-carbon economy, the tax policy has two functions: one is the preferential tax policy for the use of low-carbon energy, low-carbon technology, low-carbon products. Second, the economy high carbon emissions and excessive consumption of resources to implement a mandatory tax policy. This will encourage energy conservation and emission reduction, but also effectively promote the popularization of low-carbon technology, from all aspects of economic life to regulate people's behavior, thus achieving the goal of protecting the environment and saving resources. The article is divided into five parts. The first part introduces the origin of low-carbon economy and domestic research results about low-carbon economy theory. The second part introduces the theoretical basis of tax to promote low-carbon economy. On the basis of the theory of public management and environmental economics, the necessity and feasibility of promoting low-carbon economy by taxation are discussed. In the third part, on the basis of the introduction of international conventions and regulations, and according to the different purposes of tax policies, the third part further introduces the tax policies of developed countries on the promotion of low-carbon economy and their effects. And has analyzed emphatically to our country tax policy reform has the reference significance part. The fourth part is the main part of the article, according to the different types of tax analysis of China's current low carbon economy related to the tax policy, and pointed out the shortcomings of the tax system. Finally, the fifth part puts forward some reasonable suggestions on the problems raised in the fourth part combined with the economic theory. There have been some achievements in the study of environmental taxation at home and abroad in recent years. Chinese scholars have put forward some ideas about the green tax system reform in China, but these ideas need to be further deepened. Based on the relevant research results at home and abroad, this paper studies the policies related to the promotion of low-carbon economy in China's tax policy from the point of view of China's tax system. This paper puts forward some policy suggestions to promote the development of low-carbon economy from the angle of perfecting tax system.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F812.42
本文編號：2195055
[Abstract]:With the development of economy and the acceleration of industrialization, the environmental pollution is becoming more and more serious, especially after entering the 21st century, the serious environmental problems caused by the frequent occurrence of extreme climatic disasters (Greenhouse Effect) have become the focus of attention. At the Copenhagen Climate Conference, the development of low-carbon economy and the establishment of a resource-friendly society have become the main development direction of energy conservation and emission reduction in various countries. The idea of a low-carbon economy was mainly in response to Greenhouse Effect, and Greenhouse Effect has been around for a long time. As early as 1896, Nobel laureate Swedish scientist Arrhenius (Svante Arrhenius) coined the term "Greenhouse Effect." Greenhouse Effect began to slowly enter the field of vision. Greenhouse Effect is mainly due to the widespread use of carbon-containing energy, which makes the greenhouse gas emissions increasing and the atmospheric temperature gradually rising, especially after entering the 19th century, with the development of industry, the consumption of energy is increasing day by day. Along with the environmental problems of economic growth, biodiversity continues to be destroyed, vegetation degradation desert devours the land, crop production, river runoff reduction, extreme weather events occur frequently. People began to reflect on their behavior and find solutions, low-carbon economy came into being. Governments have begun to formulate a series of policies that stimulate low-carbon economies, with tax policies playing a crucial role. As one of the most important macroeconomic policies, tax policy can optimize the allocation of resources. As a mandatory tool of government public administration, tax is one of the most effective economic incentives, and it is also one of the most effective policies used by governments in promoting low-carbon economy. To promote the development of low-carbon economy, the tax policy has two functions: one is the preferential tax policy for the use of low-carbon energy, low-carbon technology, low-carbon products. Second, the economy high carbon emissions and excessive consumption of resources to implement a mandatory tax policy. This will encourage energy conservation and emission reduction, but also effectively promote the popularization of low-carbon technology, from all aspects of economic life to regulate people's behavior, thus achieving the goal of protecting the environment and saving resources. The article is divided into five parts. The first part introduces the origin of low-carbon economy and domestic research results about low-carbon economy theory. The second part introduces the theoretical basis of tax to promote low-carbon economy. On the basis of the theory of public management and environmental economics, the necessity and feasibility of promoting low-carbon economy by taxation are discussed. In the third part, on the basis of the introduction of international conventions and regulations, and according to the different purposes of tax policies, the third part further introduces the tax policies of developed countries on the promotion of low-carbon economy and their effects. And has analyzed emphatically to our country tax policy reform has the reference significance part. The fourth part is the main part of the article, according to the different types of tax analysis of China's current low carbon economy related to the tax policy, and pointed out the shortcomings of the tax system. Finally, the fifth part puts forward some reasonable suggestions on the problems raised in the fourth part combined with the economic theory. There have been some achievements in the study of environmental taxation at home and abroad in recent years. Chinese scholars have put forward some ideas about the green tax system reform in China, but these ideas need to be further deepened. Based on the relevant research results at home and abroad, this paper studies the policies related to the promotion of low-carbon economy in China's tax policy from the point of view of China's tax system. This paper puts forward some policy suggestions to promote the development of low-carbon economy from the angle of perfecting tax system.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F812.42
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