税收政策如何促进低碳经济发展

随着经济的迅猛发展,工业化建设步伐仍然占据着重要地位,随之而来的就会遇到环境污染、资源枯竭等问题。其中大气中二氧化碳浓度升高带来的全球变暖已成为国际社会关注的焦点。低碳经济是一种可持续的发展模式,是能达到碳排放量、生态环境代价以及社会经济成本共赢的一种经济发展模式。文章在剖析我国发展低碳经济现有税制存在的问题的基础上,结合实际状况,提出解决问题办法,充分发挥税收政策对促进低碳经济发展的重要作用。

How to Promote the Development of Low-carbon Economy by Tax Policy

With the rapid economic development, the industrialization pace of building continues to occupy an important position, so following we will encounter environmental pollution, resource depletion and other issues. The global warming caused by carbon dioxide concentration in the atmosphere has become the focus of attention of the international community. Low-carbon economy is a sustainable model of development and is an economic development model which can achieve win-win of carbon emissions, costs of ecological environment and socio-eeonomic costs. This article analyzed the problems in China＇s existing tax system for development of low-carbon economy, and based on that solutions are proposed according to the actual situation, to fully play the important role of tax policy in promoting low-carbon economy.