能源结构调整的税收政策选择_刘叶志.pdfVIP

2009 2 Feb. 2009 23 1 Journa l o f Shandong Institute o f Bu s iness and T echno log y V o.l 23 N o. 1 刘叶志 ( , 350 108) ] 能源是经济发展的动力, 常规化石能源储量限制及其带来的环境问题已经成了经济发展的瓶颈 素, 发展丰富清洁的新能源极为迫切, 但在现行市场机制下, 能源产业的外部成本和外部收益均未得到有效体 现, 能源市场的发展存在着市场失灵, 为此, 可以通过附加税收政策内化常规化石能源的外部成本和优惠税收 政策内化新能源的外部收益, 以实现能源结构的调整 ] 常规化石能源; 新能源; 能源税; 环境污染税; 财政政策; 能源结构调整 ] F8 12. 42 ] A ] 1672 5956( 2009) 0 1 0062 04 Tax Policy O ption s on A djustm en t of E nergy Structure L IU Y ezh i (D ep artm ent of E conom ics, M inj iang Un ivers ity, Fuz hou 35010 8, Ch ina ) A bstract: Energy is the pow er o f econom ic deve lopm ent, convent iona l fossil energy reserves lmi its and the associated environm enta l issues have becom e the bo tt leneck of econom ic deve lopm ent. D evel oping new energy w hich is abundant and clean is urgent, but under the curren t m arket m echanism, there is a m arket fa ilure for the energy s ex ternal costs and ex terna l receipts ine ffect ive embod mi ent. T hrough add itional tax po licy carried into execution in the conventional fossil energy of elmi inating the external costs and pre ferentia l tax po licy carr ied into execution in the new energy o f e lmi inating the external rece ipts, adjustm ent o f energy structure can be done. K ey words: conventional fossil energy; new energy; energy tax; env ironm en tal po llu tion tax; fisca l po licy; ad ju stm ent of energy structure , , , , , , ; ,