节能减排设备税收优惠政策框架研究  

Analysis of the Frame of Tax Preferential Policies about Energy-saving and Emission-reduction Equipments

作　　者：韩建飞[1] 宗刚[1] 

机构地区：[1]北京工业大学经济与管理学院,北京100124

出　　处：《税务与经济》2013年第6期93-98,共6页Taxation and Economy

基　　金："以大连;青岛;唐山三大港口城市为中心构造环渤海城市群"(项目编号:40011790201101)的研究成果

摘　　要：理论分析和国内外实践均表明,税收政策可以在促进节能减排方面发挥积极而有效的作用。结合经济学的供需理论,从需求和供给两个方面对节能减排设备税收优惠政策进行系统分析,可以发现我国现行优惠政策存在优惠范围较小、优惠方式不合理等问题。为此,建议尽快从优惠范围和优惠方式等方面构建节能减排设备税收优惠政策的新框架。Both the analysis of theories and practices in domestic and abroad indicate that tax policies can play an active and effective role in energy-saving and emission - reduction. Through using the supply and demand the- ory, this paper analyses the preferential policies to equipments of energy-saving and emission-reduction systemati- cally from supply and demand. The preferential policies exist some problems including that range of preference is too small and the way of preference is unreasonable and so on. This study structures the tax policies preferential frame of equipments of energy-saving and emission-reduction from the range of preference, the way of preference and other aspects.

关 键 词：节能减排 税收优惠政策 框架 供给环节 需求环节 

分 类 号：F810.42[经济管理—财政学]