国外低碳经济发展财税政策及其启示

低碳经济时代,经济发展越来越受到能源和环境的约束,如何从财税政策方面进行引导,成为各国普遍的关注的问题。美国、德国等发达国家为促进低碳经济发展制定了有效地财税政策。文章在借鉴国外降低能源消耗、新兴能源开发、碳污染降低等方面财税措施的基础上,针对国内的具体情况,提出制定降低碳排放的相应财税政策。

The Fiscal Policy of Overseas Low-carbon Economy Development and Its Enlightenment

In the low-carbon economy,economic development tends to get restricted by energy and environment.How to use the fiscal policy to guide it has become a universal concern.The developed countries such as United States,Germany have formulated effective fiscal policies to promote the development of low-carbon economy.This paper,taking as references abroad fiscal policies in terms of reducing energy consumption,developing new energies and decreasing carbon pollution,puts forward the corresponding fiscal policies ...