促进我国低碳经济发展的财税政策研究毕业论文.docVIP

毕业论文 （20_ _届） 促进我国低碳经济发展的财税政策研究 摘 要 改革开放以来，我国经济迅速发展，GDP高速增长，但也带来了一系列环境问题，1990至2001年，我国碳排放量占世界同期增加量的27%，2006年我国与能源相关的碳排放量已超过美国，位于世界第一，这引起了我国政府的高度重视，作为宏观调控杠杆之一的财税政策，一直是政府调节经济的重要手段，它对促进低碳经济发展有着非常重要的现实意义。 本文通过分析我国现行的一系列低碳经济财税政策存在的问题，如财政体制存在缺陷、财政投入效率不高、税收优惠过于简化等，总结财税政策的局限性。根据近几年国外学者对低碳经济财税政策的研究、发达国家发展低碳经济丰富的经验，分析发达国家实施的政策、研究其政策的创新点，得出可借鉴之处，结合我国的实际情况，提出通过健全财政投入、充分利用财税补贴政策、完善转移支付力度、设立碳基金、完善政府低碳采购制度、设立政策性银行开展绿色信贷、将资源引入市场机制、扩大环境税税收范围、开征碳税、提高财政透明度等财税政策促进低碳经济的发展。 关键词：低碳经济；财税政策；措施 Abstract Since reform and open policy, our country’ economy expand rapidly, GDP grow fast, but has also brought a series of environment question, from 1990 to 2001, our country carbon emissions occupied the world increase 27% in the same time, our country and the energy related carbon emissions has surpassed the US in 2006, located at the world first, this give our country government’s attention, as a finance and taxation policy macroeconomic regulation and control release levers, has become the government regulates economy important means that it to promotes the low-carbon economic development to have the very vital practical significance. This article through analyzes our country present a series of low-carbon economical finance and taxation policy exist the question, as the financial system existence flaw, the financial investment efficiency not high, the tax preference too simplifies and so on, summarizes the finance and taxation policy limitation. According to the overseas scholar to the low-carbon economical finance and taxation policys research, the developed country development low-carbon economy rich experience, the analysis developed country implementations policy, studies its policy in recent years the innovation spot, obtains may profit from the place, unifies our countrys actual situation, proposed that through the perfect financial investment, using the finance and taxation subsidy policy, consummates the transfer payment dynamics, to set up the carbon fund, the consummation governmen