促进火电大省节能减排的财税政策研究财政学专业论文.docxVIP

山东财经大学硕士学位论文 摘 要 本文以火电大省为单位，提出了促进节能减排的财税政策建议。随着经济结构的 调整、经济发展方式的转变、消费结构的升级，资源浪费及环境破坏日趋严重，标志 着我国节能减排工作仍然任重道远。能源是国民经济命脉，煤炭是当前我国主要的一 次能源，燃煤造成的二氧化硫和烟尘排放量均占其排放总量的 80%~90%，已超过环境 的承载能力。火力发电是煤炭消耗的主要途径，占煤炭消耗的一半以上且火力发电能 源利用率同国际先进水平相比差距较大。火电产业节能减排势在必行，提高火电产业 节能减排仍存在较大空间。本文首先从火电大省节能减排现状入手，得出了火电大省 在节能减排方面仍存在火电比例较大、清洁能源开发力度不够、火电厂用电率较高、 供电标准煤耗较高的问题。然后文章列出了近年来火电大省为促进节能减排采取的具 体财税政策并以山东具体实施情况为例，得出了财税政策存在投资和补贴力度不够、 现行税制不健全、财税手段单一及节能减排设备和产品认证力度不够等问题。最后， 文章通过比较美国、日本及部分欧盟国家在促进火电产业节能减排方面的具体实践并 得出启示，在此基础上文章从财政及税收两方面提出了相应的政策建议，为火电大省 节能减排奠定了理论基础。 关键词：火电大省 财税政策 节能减排 火电厂指标 山东财经大学硕士学位论文 Abstract The Big Province of the Thermal Power recommended fiscal and taxation policies to promote energy saving. With the adjustment of economic structure, economic development pattern and the upgrade of consumption structure, serious waste of resources, environmental damage and energy conservation is increasing, indicating that China is still a long way to go .Energy is the lifeline of the national, coal is the primary energy of China. The volume of Coal-fired sulfur dioxide and soot emissions its total emissions by 80% to 90%, which has exceeded the carrying capacity of the environment. Thermal coal consumption accounted for more than half of the coal consumption, the utilization of thermal energy larger than the gap with the international advanced level. Energy conservation of Thermal power industry is imperative to improve, there is a big space about energy saving and emission reduction. Firstly, starting from the energy saving status of The Big Province of the Thermal Power obtained some problems, such as: a large proportion of thermal power, enough clean energy development, high power consumption rate of the thermal power plant, power supply standard coal consumption in energy saving. Then, the article listed specific fiscal policies of The Big Province of the Thermal Power to promote energy conservation in recent years, and specific implementation of Shandong as an example. Draw a fiscal policy there is i