论发展低碳经济的税收优惠制度  

On Tax Credits for Developing Low-carbon Economy

作　　者：丁丁[1] 王云鹏 DING Ding;WANG Yun-peng(School of Law,University of International Business and Economics,Beijing 100029,China;School of Law,Henan University,Kaifeng Henan 475001,China)

机构地区：[1]对外经济贸易大学法学院,北京100029 [2]河南大学法学院,河南开封475001

出　　处：《北京交通大学学报（社会科学版）》2020年第4期127-137,共11页Journal of Beijing Jiaotong University(Social Sciences Edition)

基　　金：国家社科基金重点项目“我国在城镇化进程中构建低碳城市的法律保障措施体系研究”(13AFX024);对外经济贸易大学科研项目“构建低碳城市国际经验的比较研究:法律的视角”(76201308);“碳交易立法研究”(H17106)。

摘　　要：发展低碳经济需要巨量资金投入,税收优惠作为税式支出可以视为公共资金投资,能够引导社会资本投资低碳领域。因此,各国在推动能源税和碳税为主的低碳税制改革的同时,普遍规定了较为系统的税收优惠政策。长期以来我国也形成了以推动资源综合利用为主要目标的税收优惠政策体系。相对于低碳经济发展这一长期性、系统性的社会变迁,这些机制在确定性、针对性和有效性上仍有不足,需要通过以下方式持续改进:推进资源税、碳税和所得税改革形成以低碳经济为导向的税种制度;结合低碳产品的认证,进一步梳理并制定《低碳经济税收优惠指引》,以提高政策实施的透明度、针对性和可操作性;确定相对较长的施惠期间并引入第三方客观、中立的评估优惠政策的实施效应。To develop low-carbon economy needs huge investment.Tax credits,as tax expenditures,can be seen as public funding for this aim and could also stimulate the investment of private capital in low-carbon industries.Therefore,countries around the world usually stipulate systematic tax credits measures while reshaping their tax institution by introducing carbon tax or energy tax.China has developed well-designed tax credits policies mainly on comprehensive utilization of resources.However,these measures are insufficient in certainty,pertinence and efficiency considering the long-term and systematic effect of the low-carbon transition.Thus,we should continue to further the low-carbon oriented reform on resources tax,carbon tax and income tax by formulating a public Directive on Low-carbon Tax Credits based on the certification of low-carbon products to enhance the transparency,pertinence and operability of the policies,extend reasonably the implementation of these measure,and introduce an objective and neutral evaluation mechanism of a third party for the effects of these credits.

关 键 词：低碳经济 环境税 碳税 税收优惠 

分 类 号：F124.5[经济管理—世界经济] F812.0