低碳经济视角下的财税政策创新  

Innovations of Finance and Taxation Policies in the Perspective of Low-carbon Economy

作　　者：沈满洪[1,2,3] 贺震川[3] 孟艾红[2] 

机构地区：[1]浙江理工大学 [2]浙江理工大学经济管理学院 [3]浙江大学经济学院

出　　处：《鄱阳湖学刊》2011年第3期5-13,共9页Journal of Poyang Lake

基　　金：教育部新世纪优秀人才支持计划项目阶段性成果(NCET-08-0487);中国经济改革研究基金会2010年招标项目"资源价格及财税体系改革与低碳经济的发展"阶段性成果

摘　　要：经济发展高碳化的重要原因是财税政策的缺陷:一是对高碳资源、高碳生产、高碳产品、高碳消费的征税不力,二是对低碳资源、低碳生产、低碳产品、低碳消费的补贴不足。创新财税政策是促进低碳发展的重要保障:首先要选择适当时机面向高碳生产者和消费者开征碳税,与资源税和环境税等形成互补的税收政策体系,遏制高碳经济发展;其次要对低碳生产者、减碳生产者和低碳消费者给予财政补助,激励低碳经济发展;最后要对低碳科技研发者提供资助,解决低碳研发的高风险性和正外部性问题,促进低碳科技的突破。The important reason of the high carbonization of the economic development is the defects of the finance and taxation policies, like ineffective taxations for high-carbon resources, productions, products and consumptions and insufficient subsidies for low-carbon resources, productions, products and consumptions. Therefore, the magnitude guarantee of promoting the low-carbon development is to innovate the finance and taxation policies by levying carbon taxes on high-carbon producers and consumers in due course to form a mutually complementary taxation system to the resource taxation and the environmental tax,etc.,to curb the high-carbon economic development, and subsidizing the low-carbon producers and consumers to encourage the low-carbon economic develop ment as well as supporting the low-carbon researchers to settle the problems of high risks and positive externalities.

关 键 词：低碳经济 财税政策 碳税 低碳补贴 

分 类 号：F812.42[经济管理—财政学]