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2011年政府工作报告提出,到2015年,非化石能源占一次能源消费比重需提高到11.4%。国家能源局公布,到2015年,煤炭占一次能源消费比重可由2009年的70%以上下降为63%左右。虽然煤炭消费比重下调,但中国依然呈现以煤为主的能源消费结构。当前,资源枯竭、环境恶化的压力要求税收政策在促进环境保护与发展低碳经济方面发挥更为积极的作用。文章主要通过研究国外发达国家在发展低碳经济方面较为成功的经验,为促进我国高能耗以及环境污染行业节能减排的税收政策提供一些参考和借鉴。
According to the 2011 government work report, non-fossil fuels will account for 11.4% of primary energy consumption by 2015. National Energy Administration announced that by 2015, the share of coal in primary energy consumption may drop from about 70% in 2009 to about 63%. Although the proportion of coal consumption is reduced, China still shows a coal-based energy consumption structure. At present, the pressure of resource depletion and environmental deterioration requires that tax policies play a more active role in promoting environmental protection and developing a low-carbon economy. The article mainly through the study of foreign developed countries in the development of low-carbon economy more successful experience, to promote China’s high energy consumption and environmental pollution tax reduction policies to provide some reference and reference.