促进节能减排的税收政策思考

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。本文从当前我国节能减排的形势出发,分析了国外鼓励节能减排所采取的税收政策及对我国的借鉴,最后根据我国的国情提出了促进节能减排的税收政策。

A Research on the Tax Policy of Promoting Energy-saving and Emissions-reduction

Protection of the environment and conservation of resources are a major issue that we must face and resolve for Chinese economic and social development during the current and future long period.Achievement of two binding targets of energy-saving and emissions-reduction that are proposed in the "11th Five-Year"plan relates to the overall situation of China's modernization in the long run.It is necessary to offer encouragement in tax payment to promote steady economic development and attain the goal of energysaving and emissions-producing.This paper analyzes the tax policy of energy-saving and emissions-reduction in other countries and proposes the tax policy of promoting energy-saving and emissions-producing in China accordingly.