促进碳捕集、利用与封存技术发展与应用的税收优惠政策研究  

Tax Incentives to Promote the Development and Application of CCUS

作　　者：白彦锋 李泳禧 王丽娟 BAI Yanfeng;LI Yongxi;WANG Lijuan

机构地区：[1]中央财经大学财政税务学院 [2]中国社会科学院大学应用经济学院

出　　处：《国际税收》2023年第4期15-22,共8页International Taxation In China

基　　金：国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(项目编号:19ZDA070)的阶段性研究成果。

摘　　要：碳捕集、利用与封存(CCUS)技术作为我国实现“双碳”目标的重要支柱,对促进我国化石能源清洁转型、保障能源与供应链安全、推动经济高质量发展具有重要作用。我国在增值税、资源税、企业所得税等税种中均有支持CCUS技术发展与应用的相关税收优惠政策,但仍存在系统性较弱、可操作性较差、针对性不强、优惠力度不够的问题。美国、加拿大均出台了针对CCUS技术的税收优惠政策,通过比较研究发现,可以从应用场景差异化、税式支出预算管理科学化、政策调整灵活化和政策监控常态化四个方面优化我国税收优惠政策。结合我国政策实践,本文提出进一步优化我国CCUS技术税收优惠政策的建议。Carbon Capture,Utilization and Storage(CCUS)technology is an important pillar for China to achieve the goal of carbon peak and carbon neutrality,which plays a significant role in promoting the clean energy transformation,ensuring the security of energy and supply chain and promoting the high-quality economic development in China.There are tax incentives in China to support the development and application of CCUS technology in VAT,resource tax and enterprise income tax.However,there are still problems of weak system,poor operability,weak pertinence and insufficient preferential efforts.The US and Canada have both introduced tax incentives for CCUS technology.Through comparative research,it is found that the relevant tax incentives in China can be improved in four aspects:differentiation of application scenarios,scientific management of tax-based expenditure budgets,fexible policy adjustments and normalization of policy monitoring.Combined with China's policy practice,this paper puts forward suggestions for further optimizing China's tax incentives for CCUS technology.

关 键 词：税收政策 碳捕集、利用与封存技术 碳达峰 碳中和 

分 类 号：F810.42[经济管理—财政学]