新旧动能转换视角下促进青岛市能源转型的财税政策研究  

Fiscal and Taxation Policies Promoting Qingdao's Energy Transition from the Perspective of the Conversion of New and Old Kinetic Energy

作　　者：黄朴[1] 辛莹莹 范萌阳 殷爱贞[1] HUANG Pu;XIN Yingying;FAN Mengyang;YIN Aizhen(School of Economics and Management, China University of Petroleum (East China), Qingdao, Shandong 266580, China;The 1st Engineering LTD. of China Railway 11th Bureau Group, Xiangyang, Hubei 441000, China)

机构地区：[1]中国石油大学(华东)经济管理学院,山东青岛266580 [2]中铁十一局集团第一工程有限公司,湖北襄阳441000

出　　处：《中国石油大学学报（社会科学版）》2021年第2期20-27,共8页Journal of China University of Petroleum (Edition of Social Sciences)

基　　金：山东省软科学研究计划项目(2019RKE28002);山东省高校人文社会科学研究项目(J16WE18);山东省金融应用重点研究项目(2019-JRZZ-04);青岛市社会科学规划项目(QDSKL1901056)。

摘　　要：通过分析新旧动能转换和能源转型之间的有机联系、探究能源转型路径和财税政策对能源转型的作用机制,有针对性地提出促进青岛能源转型的财税政策建议。依托现行的税项制定有利于能源产业技术创新的税收政策,使新能源产业和传统化石能源产业实现同步发展和升级;制定促进落后技术淘汰的税收政策,解决能源产业落后产能与产能过剩问题,推动能源产业技术创新;在明确能源转型方向的基础上,增加能源税目,抑制传统化石能源使用;通过一系列政府配套政策的支持,使能源高效率高质量地平稳转型。An analysis of the organic link between the conversion of new and old kinetic energy and energy transition is carried out to explore energy transition paths and the functional mechanism of fiscal and taxation policies on energy transition.Some proposals about the fiscal and taxation policy for promoting energy transition in Qingdao City are given as follows:formulate tax policies to promote technological innovation in the energy industry according to the current tax categories so as to achieve the synchronic development and upgrading of new energy industries and traditional fossil industries;formulate tax policies to promote the elimination of backward technologies,so as to solve the problems of backward production capacity and overcapacity in the energy industry and promote technological innovation in the energy industry;while making clear the direction of energy transition,increase energy tax items and curb traditional fossil energy;adopts a series supporting government policies to promote the efficient energy transition.

关 键 词：新旧动能转换 能源转型 财税政策 作用机制 

分 类 号：F812.42[经济管理—财政学]