论碳减排下的中国流转税制度创新  

On System Innovation of Commodity Turnover Tax in the Context of Carbon Emission Reduction

作　　者：张治宇[1] 

机构地区：[1]南京工业大学法学院,江苏南京211816

出　　处：《南京工业大学学报（社会科学版）》2010年第3期46-50,共5页Journal of Nanjing Tech University：Social Science Edition

基　　金：国家重点基础研究发展计划资助项目(2009CB724700)

摘　　要：税收制度可以有效引导社会经济活动,从而调整社会经济结构。为了推动低碳经济的发展,加强节能减排的宏观调控力度,我国的流转税制度应作出一些变革:制定节能技术和节能产品的增值税优惠政策;落实节能服务行业营业税减免优惠政策;增设针对高能耗产品的特别消费税。The tax system can effectively guide social economic activities, and adjust economic structure. In order to promote the development of low carbon economy, strengthen macro-control of energy conservation and emission reduction, our commodity turnover tax system should make some changes：formulate value-added tax preferential policies of energy saving technology and energy saving products ; implement business tax-reduction and tax-exemption preferential policies for energy conservation service industries;and add in special consumption tax to energy- intensive products.

关 键 词：碳减排 流转税 改革 

分 类 号：F120[经济管理—世界经济]