北部湾经济区发展低碳经济的税收优化研究  

Research on Tax Optimization for the Development of Low-Carbon Economy in Beibu Gulf Economic Zone

作　　者：黄秀丽[1] 丰琼英[1] HUANG Xiu-li;FENG Qiong-ying(Guangdong University of Petrochemical Technology,Maoming 535000,China)

机构地区：[1]广东石油化工学院,广东茂名535000

出　　处：《经济研究导刊》2021年第15期37-39,共3页Economic Research Guide

基　　金：2018年度广东省普通高校青年创新人才类项目“减税降费背景下粤西特色产业演化机理研究”(2018WQNCX109);2019年茂名市科技计划立项项目“基于高质量发展的茂名市创新发展能力研究”(2019409)。

摘　　要：随着经济快速发展,工业仍然占据着重要的位置,随之而来的是引发生态破坏、能源短缺等一系列环境问题。低碳经济作为可持续发展的新模式,旨在实现低碳排放、生态环境保护、社会经济发展的共赢,而税收政策是促进低碳经济发展有效的调控手段之一。就北部湾经济区发展低碳经济的现状,基于现有的税收制度,借鉴国内外的财税政策经验,为北部湾经济区低碳经济发展提出优化和完善的相关建议,以期充分发挥政府引导税收政策对促进低碳经济发展的重要作用。With the rapid economic development,the pace of industrialization still occupies an important position,followed was a series of environmental problems such as ecological destruction and energy shortage.As a new model of sustainable development,low-carbon economy aims to promote low-carbon emissions,ecological environment protection,and social and economic development.Tax policy is one of the effective means to promote low-carbon economic development and regulation.The article discusses the status quo of the development of low-carbon economy in the Beibu Gulf Economic Zone,based on the existing tax system,learn from domestic and foreign fiscal and taxation policies,and proposes optimization for the development of the low-carbon economy in the Beibu Gulf Economic Zone.And give full play to the important role of the government in guiding the tax policy to promote the development of low-carbon economy.

关 键 词：北部湾经济区 低碳经济 税收政策 可持续发展 

分 类 号：F812.42[经济管理—财政学]