煤炭消费总量控制的财税政策研究.PDFVIP

煤炭消费总量控制的财税政策研究 China Coal Consumption Cap Plan and Policy Research: Fiscal and Tax Supporting Policy Study 财政部财政科学研究所 Research Institute for Fiscal Science, Ministry of Finance 2015.10 1 “十二五”煤控财税政策回顾及评价 2 “十三五”煤控财税政策改革的目标与思路 3 “十三五”煤控财税政策改革的主要任务 4 “十三五”财税政策实施路线图和时间表 一、“十二五”煤控财税政策回顾及评价 Review of fiscal and Tax policies for coal consumption control during the twelfth-five year plan ■“十二五”煤控财税政策的实施情况 Fiscal and Tax policies for coal consumption control during the twelfth-five year plan ◆节能财政支出政策情况 Fiscal expenditure policies on energy-savings ◆可再生能源和新能源财政支出政策情况 Fiscal expenditure on renewable-energy and new energy ◆资源节约综合利用和循环经济财政支出政策情况 Fiscal expenditure polices on resource-saving comprehensive usage and recycle economy ◆污染物减排和生态环境保护财政支出政策情况 Fiscal expenditure policies on pollution emission reduction and ecology environment protection 一、“十二五”煤控财税政策回顾及评价 Review of fiscal and Tax policies for coal consumption control during the twelfth-five year plan ■“十二五”煤控财税政策的实施情况 Fiscal and Tax policies for coal consumption control during the ◆资源税改革情况 Resource tax reform ◆消费税改革情况 Consumption tax reform ◆车船税改革情况 Vehicle and Vessel Tax Reform ◆煤炭进口关税政策改革情况 Coal import and export duty tax reform ◆其他相关税收优惠政策情况 Other related tax benefit and preferences 一、“十二五”煤控财税政策回顾及评价 Review of fiscal and Tax policies for coal consumption control during the twelfth-five year plan ■对“十二五”煤控财税政策效果的简要评价 Main fiscal and tax policy effect evaluation to the coal consumption control during the twelfth-five year plan ◆“十二五”中国煤控相关财税政策的特点 Its Main characters -财税政策涉及煤控路径的各个方面 Main coal control channels affected by fiscal and tax policies