发达国家推进低碳环保的财税政策实践,主要目的在于促进节能减排,这个政策也能够在一定程度上增加财政收入。政府对低碳产品的生产者和消费者给予一定的财政补助,可以起到很好的激励作用。本文从低碳经济发展的视角出发,对发达国家的财税政策进行了分析说明,以此给我国推行低碳经济发展下的财税政策提供参考。 Developed countries to promote low-carbon environmental protection tax policy practice, the main purpose is to promote energy-saving emission reduction, this policy can also increase financial revenue to some extent. The government gives certain financial subsidies to producers and consumers of low-carbon products and can play a very good incentive role. This article from the perspective of the development of low-carbon economy, developed countries, fiscal and taxation policies were analyzed and explained in order to provide our country with the promotion of low-carbon economy under the tax policy to provide a reference.