中国人口·资源与环境2011，Vol.21Issue(6)：79-82,4.DOI:10.3969/j.issn.1002-2104.2011.06.014
中国的节能减排困境和财税政策选择
Energy Saving and Emission Reduction in China: Challenges and Fiscal and Tax Policies Choices
摘要
Abstract
Energy saving and emission reduction are very important in China, because they are not only the core matter of science development in China's economy, but also impending in confronting the global climate change.In order to achieve the constrained objective which meants carbon dioxide emission per GDP should reduce 40％ -45％ in 2020 relative to 2005, China will face great challenges in adjusting industrial structure and energy consumption structure and transcending economic development stage.Thus,China should take effective actions in the way of systems, policies, technologies and managements, among which fiscal and tax policies including government investment, tax, government purchase and fiscal interest subsidy are crucial.The result of the paper can be summarized as follows: ① Government investment should focus on supporting high technological industries, especially in R&D' s spread and exploitation, making industrial structure adjustment play an important role in energy saving and emission reduction.② Tax policies should emphasize economic benefits inducement mechanism through new taxes, such as environmental pollution tax and low technology pollution tax, and preferential or exempt tax.③ Government purchase should aim at expanding market demand for energy saving and emission reduction products.④ Fiscal interest subsidy should be established in resolving financial constraint during the course of energy saving and emission reduction investments and technological transformation.关键词
节能减排/政府投资/税收/政府采购/财政贴息Key words
energy saving and emission reduction/ government investment tax/ government purchase fiscal interest subsidy分类
管理科学引用本文复制引用
周波..中国的节能减排困境和财税政策选择[J].中国人口·资源与环境,2011,21(6):79-82,4.基金项目
国家自然科学基金项目(编号:71003015) （编号:71003015）
辽宁省财政科研基金重点项目(编号:08b001). （编号:08b001）
