促进低碳经济发展的企业所得税优惠政策研析  

Analysis on Preferential Policies of Enterprise Income Tax to Promote the Development of Low Carbon Economy

作　　者：唐晓旺 TANG Xiaowang

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《税务研究》2022年第4期48-55,共8页

摘　　要：基于产业发展导向而形成的我国企业所得税优惠制度,尽管在促进环境保护、循环经济发展等方面有一系列的税收优惠政策,但是由于其对低碳发展理念体现不足,导致我国企业所得税促进低碳经济发展的税收优惠力度不足,在诸多领域存在政策空白,部分优惠政策与低碳经济发展目标存在冲突。促进低碳经济发展,强化企业所得税优惠政策的低碳化导向,应完善企业所得税优惠政策:一是加大促进低碳经济发展的企业所得税优惠力度;二是尽快弥补企业所得税优惠政策在促进低碳经济发展方面的空白;三是调整与促进低碳经济发展相冲突的企业所得税优惠政策。Although the preferential system of enterprise income tax based on industrial development orientation has a series of preferential tax policies in promoting environmental protection and circular economic development in China, but it is not enough to reflect the concept of low-carbon development, resulting in insufficient tax incentives to promote the development of low-carbon economy. There are still some policy gaps in many fields and some preferential policies conflicting with the goal of low-carbon economic development.To promote the development of low-carbon economy, it is necessary to improve the preferential policies of enterprise income tax to strengthen the low-carbon orientation of the preferential policies of enterprise income tax. First, increase the enterprise income tax incentives to promote the development of low-carbon economy;Secondly, fill up the gap in promoting low-carbon economic development as soon as possible through the preferential policies of enterprise income tax;Thirdly, adjust the preferential policies of enterprise income tax that conflict with the promotion of low-carbon economic development.

关 键 词：低碳经济 企业所得税 税收优惠 

分 类 号：F812.42[经济管理—财政学] F124.5