湖南新能源产业发展的财税支持体系研究  

Research on Fiscal and Taxation Support System for the Development of New Energy Industry in Hunan

作　　者：严俊杰[1,2] 

机构地区：[1]湖南农业大学经济学院,湖南长沙410128 [2]湖南电气职业技术学院,湖南湘潭411101

出　　处：《湖南工业大学学报（社会科学版）》2016年第5期23-26,共4页Journal of Hunan University of Technology(Social Science Edition)

基　　金：湖南省科技计划项目"湖南新能源产业发展的支持体系研究"(2014FJ3055)

摘　　要：财税政策在新能源产业经济规模化过程中发挥着重要的保障和支持作用,是推动湖南新能源产业快速发展的外部催化剂。许多发达国家成功借力有效的财税措施促使新能源产业获得了发展壮大,在发展新能源产业方面累积了丰富的财税政策经验,这是湖南加速推进新能源产业发展的有益借鉴。现行湖南新能源产业的财税政策存在分散性、短视性和时滞性的问题,部分财税措施尚未对湖南新能源产业发展产生应有的支持效应。针对以上问题,通过发挥财税政策对产业经济的调节和引导作用,从财政政策和税收政策两方面着手构建湖南新能源产业发展的财税支持体系,为湖南新能源产业加速发展创造良好的金融环境。Fiscal policy plays an important role in the process of economic scale of the new energy industry. It is an external catalyst to promote the rapid development of new energy industry in Hunan. Many developed countries are taking effective leveraging fiscal measures successfully to promote new energy industry that obtained its devel- opment and growth ; at the same time, the development of new energy industry has accumulated rich experience in finance and taxation policy, which is accelerated Hunan as a useful reference for the development of new energy industry. Hunan new energy industry＇s fiscal and taxation policies are scattered, short -sighted as well as some old problems, some of the fiscal measures has not supportive effect yet on the development of new energy industry in Hunan. In view of the above problems, the fiscal and tax support system of new energy industry development in Hunan was constructed from two aspects of fiscal and tax policy through using fiscal policy on economy, trade and industry opment regulation and guidance; therefore, it can create a good financial environment for the accelerated devel- of new energy industry in Hunan province.

关 键 词：财税政策 新能源产业 湖南 

分 类 号：F810.422[经济管理—财政学]