促进节能减排的财税政策研究-公共管理专业论文.docxVIP

摘 要 摘 要 改革开放以来，随着我国经济发展和社会事业的进步，环境和能源问题日益突出。 虽然我国在环境保护、节能减排上不断加大投资和政策实施力度，但总体上能源利用率 远远低于世界发达国家，土地资源、矿产资源进一步缺失，大气污染日益严重，各种废 弃物的排放也不断增多，解决能源和环境问题已成为政府关切、社会关注的焦点。保护 环境和节约资源是当前和今后相当长时期内我国经济社会发展必须面对和解决的重大 课题。2010 年是“十一五”的最后一年，也是推进“十二五”发展的奠基之年，完成节 能减排各项工作指标的关键年，需要进一步加大财税政策支持力度。 本文从当前我国节能减排及财税政策现状分析入手，围绕借鉴国外发达和发展中国 家节能减排政策措施，解决我国现阶段财税政策存在的问题及缺陷，从节能与减排两方 面分别提出建立促进节能减排的财税政策框架，提出相应的配套措施，并从政府、社会 以及市场主体角度提出相关政策和建议，以供政府及相关部门参考。 实施促进节能减排的财税政策是一个复杂而庞大的工程，包括新税种的开征、个别 税种的完善以及财政收入核算方法的改进、设立相应的财政节能减排支出科目等，都应 在整体税负水平基本不变的基础上逐步实施，这既有利于维护企业的国际竞争力，也可 以灵活地引导节能减排的社会工作，实现社会、经济与能源、环境和谐发展。 关键词 节能减排 环境污染 财税政策 绿色税收 Abstract Abstract Since the reform and open policy, along with the economic and social development, the energy and environment problems have becoming more and more serious. Although the government has continuously increased its investment and policy implementation to protect the environment and to save energy and reduce emission, the energy efficiency is much lower than that in developed countries. Land and mineral resources keep losing. Air pollution becomes increasingly serious, so is the wastes disposal. Therefore, how to solve the energy and environment problems has become the focus of the whole society. Environment conservation and energy saving will be a major task we have to face and deal with for a quite long period. 2010 is the last year of the eleventh five-year plan, the first year of promoting the development of the twelfth five-year plan and also an essential year for us to complete the various tasks of energy saving and emission reduction, which need further increase the implementation of active fiscal policy. Starting with the present situation of energy saving and emission reduction and financial and tax policies in our country, with reference to the measures taken by some developed and developing countries and based on the problems and defects that exist in the fiscal and tax policies in our country, this article, from the two aspects of energy saving and emission red