促进我国农村生物质能源发展的财税政策研究

发展农村生物质能源是社会主义新农村建设的重要举措,有助于缓解能源危机、改善环境,有利于扩大农村就业、增加农民收入,但目前我国农村生物质能源的发展受制于信息与认知不足、经济效益不高、技术水平有限等因素。由于农村生物质能源产业的发展具有的外部性、不确定性等因素,财税政策应该发挥主要的作用。文章总结了国外发展能源产业的经验与启示,提出了促进我国农村生物质能源发展的财税政策。这些政策包括发挥政府采购的作用、加大各级政府预算投入的力度、具体的税收优惠政策及财政与政策性金融的配合。

Studies on Fiscal and Tax Policies about Promoting the Development of Rural Biomass Energy

Developing rural biomass energy (RBE below) is a significant measures for constructing the new social countryside, alleviating energy crisis, improving the environment, expanding rural employment and increasing peasants' income. At present, however, the negative aspects such as lack of information and knowledge, low economic effect and limited technological ability have put great influences on such an action. On account that the development of biomass energy industry has the characters of externalities and ...