支持碳达峰碳中和财政政策研究——以山东省为例  

Research on Fiscal Policy Supportive of Carbon Peak and Carbon Neutrality--Taking Shandong Province as an Example

作　　者：支持碳达峰碳中和财政政策研究课题组 袁培全[2] 袁红英[3] Research Group of Fiscal Policy Supportive of Carbon Peak and Carbon Neutrality

机构地区：[1]不详 [2]山东省财政厅 [3]山东社会科学院党委

出　　处：《公共财政研究》2022年第6期17-27,共11页Public Finance Research Journal

摘　　要：实现碳达峰碳中和是贯彻新发展理念、构建新发展格局、推动高质量发展的内在要求。财政政策是助力实现碳达峰碳中和目标的重要政策选择,在促进绿色低碳高质量发展中具有调控、引导、保障等作用,有利于弥补市场在推动低碳发展方面的失灵和不足。为深入研究财政支持“双碳”工作政策措施,课题组通过问卷调查、实地调研、研讨论证等方式,梳理山东“双碳”工作开展情况,找出存在的化石能源依赖度偏高、非化石能源开发基础能力偏弱等问题短板,分析财政支持的重点领域和方向,提出了发挥财政政策导向作用、发挥市场主体作用、发挥税收政策激励约束作用、发挥政府绿色采购政策引导作用、发挥财政金融政策联动作用五方面政策建议。Peaking carbon emissions and achieving carbon neutrality are intrinsic requirements for implementing the new development philosophy,building a new development paradigm,and promoting highquality development.Fiscal policy is an important policy option to help reach the goals of carbon peak and carbon neutrality.It plays a regulatory,guiding,and safeguarding role in promoting green,low-carbon,and high-quality development,and is conducive to making up for market failures and deficiencies.To further study the fiscal policies and measures supportive of carbon peak and carbon neutrality,the research group sort out the implementation of work aiming at peaking carbon emissions and achieving carbon neutrality in Shandong province through questionnaires,field research,discussion and demonstration.The research group proposes the shortcomings,such as the high dependence on fossil energy and the weak fundamental capacity for the development of non-fossil energy,and analyzes the key areas and directions of fiscal support.The research group puts forward policy suggestions,including giving play to the guiding role of fiscal policy,giving play to the role of market players,giving play to the incentive and restraint role of tax policy,giving play to the guiding role of government green procurement policy,and giving play to the linkage role of fiscal and financial policies.

关 键 词：碳达峰 碳中和 财政政策 

分 类 号：F812.8[经济管理—财政学] X196[环境科学与工程—环境科学]