本文選題：清潔能源　切入點(diǎn)：財(cái)政措施　出處：《天津工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：本文闡明了清潔能源的研究背景、研究意義、國內(nèi)外研究現(xiàn)狀和研究方法及路線,從明確清潔能源的概念入手,明晰了研究對(duì)象,分析世界和我國清潔能源資源的優(yōu)劣,以大量數(shù)據(jù)為依據(jù),分析了世界和我國清潔能源的現(xiàn)狀和趨勢(shì),對(duì)清潔能源和可再生資源以及新能源進(jìn)行了比較,分析了世界和我國清潔能源發(fā)展現(xiàn)狀與發(fā)展趨勢(shì),進(jìn)一步闡述了我國清潔能源發(fā)展面臨的機(jī)遇與挑戰(zhàn),闡述了我國在清潔能源發(fā)展中面臨的良好的發(fā)展機(jī)遇和面臨的突出問題,在能源安全、生態(tài)文明、環(huán)境保護(hù)等方面總結(jié)了我國清潔能源發(fā)展的戰(zhàn)略意義。本文還講述了我國清潔能源財(cái)稅政策的演變,對(duì)我國清潔能源財(cái)稅政策績效進(jìn)行了評(píng)價(jià),說明了我國現(xiàn)行的清潔能源財(cái)稅政策存在的問題。將清潔能源發(fā)展財(cái)稅政策進(jìn)行比較和借鑒,分別介紹了日本、美國、德國在發(fā)展清潔能源的歷程和現(xiàn)狀,從法律法規(guī)、技術(shù)激勵(lì)、上網(wǎng)電價(jià)、市場(chǎng)推廣以及稅收優(yōu)惠和低息貸款等方面展示了外國的財(cái)稅政策,分析了國外經(jīng)驗(yàn)的共性以及給予我們的啟示。接著在分析我國清潔能源發(fā)展的存在的問題后,借鑒國外的先進(jìn)經(jīng)驗(yàn),針對(duì)我國基本國情,針對(duì)具體問題,切實(shí)提出了促進(jìn)我國清潔能源發(fā)展的財(cái)稅政策建議:先確定了整體思路,然后分別對(duì)財(cái)政和稅收政策上提出建議。
[Abstract]:In this paper, the research background, significance, current research situation, research methods and routes of clean energy are clarified, the research object is clarified, and the advantages and disadvantages of clean energy resources in the world and in China are analyzed. Based on a large number of data, this paper analyzes the current situation and trend of clean energy in the world and China, compares clean energy, renewable resources and new energy, and analyzes the present situation and development trend of clean energy in the world and in China. The opportunities and challenges faced by the development of clean energy in China are further expounded, and the good development opportunities and outstanding problems in the development of clean energy in China are expounded, in terms of energy security and ecological civilization, This paper summarizes the strategic significance of the development of clean energy in China from the aspects of environmental protection and so on. This paper also describes the evolution of fiscal and taxation policies of clean energy in China, and evaluates the performance of fiscal and taxation policies on clean energy in China. This paper explains the problems existing in China's current clean energy finance and taxation policy, compares and draws lessons from the clean energy development finance and taxation policy, and introduces the history and present situation of clean energy development in Japan, the United States and Germany, respectively, from the perspective of laws and regulations. Technological incentives, Internet electricity prices, marketing, tax incentives and low-interest loans have demonstrated foreign fiscal and tax policies. After analyzing the problems existing in the development of clean energy in China, the author draws lessons from the advanced experience of foreign countries, aiming at the basic conditions of our country and the specific problems. The paper puts forward some suggestions on fiscal and taxation policies to promote the development of clean energy in China: firstly, the overall idea is determined, then the suggestions on fiscal and tax policies are put forward respectively.
【學(xué)位授予單位】：天津工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.2;F812.0

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