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 for the further development of China＇s low-carbon economy.