促进节能环保产业发展的财税政策长效机制研究  

Long-term Mechanism Research on the Financial and Tax Policy for Promoting Energy-saving and Environmental Protection Industries Development

作　　者：兰相洁[1] 金秋萍[1] 谭顺清[1] 

机构地区：[1]广西财经学院财政与公共管理学院,广西南宁530003

出　　处：《当代经济管理》2013年第8期93-97,共5页Contemporary Economic Management

基　　金：2013年度广西高等学校人文社会科学研究项目<广西低碳经济与公共政策契合性研究>(SK13LX347)的阶段性成果;2012年度广西财经学院校级课题<公共政策视阈下广西贫困地区农民增收机制研究>(2012B01);北部湾经济区新兴产业财税政策研究中心子课题<支持北部湾经济区节能环保产业发展的财税政策思考>之阶段性成果

摘　　要：通过论述财税政策促进节能环保产业发展的公共产品理论和外部性理论的作用机理,阐明了节能环保产业的发展和繁荣离不开财税政策的大力支持。在此基础上,对财税政策促进我国节能环保产业发展的现状和存在的主要问题进行了剖析,并提出相关政策建议。This article firstly discussed the function mechanism of the public goods theory and externality theory in the financial and tax policy for promoting the development of energy saving and environmental protection industries, which determines that the development and prosperity of energy saving and environmental protection industries could not be realized without the strong support of financial and tax policy. On this basis, this article made a detailed analysis on the current situation and the existing problems of the financial and tax policy in promoting the development of energy-saving and environmental protection indust2 in China, and out fozwzard relevant policy suggestions.

关 键 词：节能环保 绿色消费 财税政策 

分 类 号：F810.4[经济管理—财政学]