促进我国低碳经济发展的财税政策研究

＂低碳经济＂的实质是经济发展方式、能源消费方式、人类生活方式的一次新变革。由于生态资源环境领域存在着一定程度的市场失灵,因此需要政府介入这一领域,在当前应注重利用财税手段来促进低碳经济的发展。但是,受限于管理体制存在弊端、财政投资支出结构和财政补贴不合理等原因,我国现行的财税体制对发展低碳经济的促进作用还十分有限。对此,本文从财税的角度提出了促进我国低碳经济发展的政策建议。

Research on Promoting financial and Taxation Policy of low-carbon economic Development

The essence of ＂Low carbon economy＂ is the revolution in economic development,energy consumption and human life.Due to certain degree of market failure in the ecological resources and environment,the need for government intervention is without doubt.In the current background,financial and taxation means should be adopted to promote low carbon economic development.However,limited by the management system defects and abuses of the financial expenditure unreasonable financial subsidy,the role of our current financial structure to promote economic development of a low-carbon is still limited.Thus,the paper proposes suggestions on promotion of low-carbon economic development on the view of financial and taxing strategies.