中国的节能减排困境和财税政策选择  

Energy Saving and Emission Reduction in China:Challenges and Fiscal and Tax Policies Choices

作　　者：周波[1] 

机构地区：[1]东北财经大学财税学院,辽宁大连116025

出　　处：《中国人口·资源与环境》2011年第6期79-82,共4页China Population,Resources and Environment

基　　金：国家自然科学基金项目(编号:71003015);辽宁省财政科研基金重点项目(编号:08b001)

摘　　要：节能减排不仅是推进我国国民经济又好又快发展的核心要义,也是应对全球气候变化的迫切需要。在我国,要实现到2020年单位国内生产总值的二氧化碳排放比2005年下降40%-45%的约束性目标,需要进行艰难的产业结构调整、能源消费结构调整和经济发展阶段跨越,并应采取体制、政策、技术和管理等综合推进措施。包括政府投资、税收、政府采购和财政贴息在内的财税政策措施对于推进我国节能减排至关重要。本文认为,政府投资政策应重在支持高新技术产业研发应用,经由产业结构调整促进节能减排;税收政策应立足于综合采取增设环境污染税、低技术污染税以及税收优惠和减免等激励和惩罚并重措施;政府采购应通过扩大高效节能减排产品市场需求,引导企业生产行为;财政贴息则应侧重于解决企业节能减排投资以及技术改造过程中的资金约束。Energy saving and emission reduction are very important in China, because they are not only the core matter of science development in China＇s economy, but also impending in confronting the global climate change. In order to achieve the constrained objective which meants carbon dioxide emission per GDP should reduce 40% - 45% in 2020 relative to 2005, China will face great challenges in adjusting industrial structure and energy consumption structure and transcending economic development stage. Thus, China should take effective actions in the way of systems, policies, technologies and managements, among which fiscal and tax policies including government investment, tax, government purchase and fiscal interest subsidy are crucial. The result of the paper can be summarized as follows： ①Government investment should focus on supporting high technological industries, especially in R＆D＇ s spread and exploitation, making industrial structure adjustment play an important role in energy saving and emission reduction. ②Tax policies should emphasize economic benefits inducement mechanism through new taxes, such as environmental pollution tax and low technology pollution tax, and preferential or exempt tax. ③Government purchase should aim at expanding market demand for energy saving and emission reduction products. ④Fiscal interest subsidy should be established in resolving financial constraint during the course of energy saving and emission reduction investments and technological transformation.

关 键 词：节能减排 政府投资 税收 政府采购 财政贴息 

分 类 号：F812.0[经济管理—财政学]