| 能源结构调整的税收政策选择 |
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| 引用本文： | 刘叶志.能源结构调整的税收政策选择[J].山东工商学院学报,2009,23(1). |
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| 作者姓名： | 刘叶志 |
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| 作者单位： | 闽江学院,经济系,福州,350108 |
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| 摘 要： | 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因素,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。
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| 关 键 词： | 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 |
Tax Policy Options on Adjustment of Energy Structure |
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| LIU Ye-zhi.Tax Policy Options on Adjustment of Energy Structure[J].Journal of Shandong Institute of Business and Technology,2009,23(1). |
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| Authors: | LIU Ye-zhi |
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| Institution: | Department of Economics;Minjiang University;Fuzhou 350108;China |
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| Abstract: | Energy is the power of economic development,conventional fossil energy reserves limits and the associated environmental issues have become the bottleneck of economic development.Developing new energy which is abundant and clean is urgent,but under the current market mechanism,there is a market failure for the energy's external costs and external receipts ineffective embodiment.Through additional tax policy carried into execution in the conventional fossil energy of eliminating the external costs and prefere... |
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| Keywords: | conventional fossil energy new energy energy tax environmental pollution tax fiscal policy adjustment of energy structure |
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