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文章分析我国财税政策的现状后,发现目前我国财政补贴不合理,低碳发展的财政投入总量小,低碳税收体系不健全,税收支持方式较为零散化。而发达国家在财税政策上给我们的启示是:通过贷款贴息、税收减免、财政补贴以及征收能源税或碳税等促进低碳经济发展。基于此,文章立足于我国的国情,给出我国财税政策建议是:增设低碳经济发展支出科目,大力发展新能源产业、完善资源税、改革消费税、加大税收优惠力度、强化税收优惠措施,建立完善的低碳税收体系。
After analyzing the status quo of China’s fiscal and taxation policies, the article finds that at present, China’s fiscal subsidies are unreasonable, the total amount of financial investment in low-carbon development is small, the low-carbon taxation system is not perfect, and the ways of taxation support are relatively fragmented. The enlightenment from the developed countries in the fiscal and taxation policies is to promote the development of a low-carbon economy through loan interest subsidy, tax relief, financial subsidies and the imposition of energy taxes or carbon taxes. Based on this, the article based on China’s national conditions, given our fiscal and taxation policy recommendations are: additional low-carbon economic development expenditure subjects, vigorously develop the new energy industry, improve resource tax, reform consumption tax, increase tax incentives, strengthen tax incentives, Establish and improve a low-carbon tax system.