促进绿色低碳发展的财税政策研究  

Research on Fiscal and Tax Policies to Promote Green and Low-carbon Development

作　　者：俞杰[1] Yu Jie

机构地区：[1]中南财经政法大学财政税务学院

出　　处：《财政科学》2024年第2期49-56,共8页Fiscal Science

基　　金：中央高校基本科研业务费(项目编号:2722023EJ006)。

摘　　要：促进绿色低碳发展是国际潮流所向、大势所趋、民生所系。中央经济工作会议多次提出要围绕低碳产业加快技术开发,助推经济社会的绿色转型。本文基于财税政策视角,阐释财税政策促进绿色低碳发展的理论基础,通过分析绿色低碳的财政支出绩效、绿色投融资政策支持力度、绿色低碳的涉税政策、政府绿色采购效率等方面存在的问题,提出促进绿色低碳发展的路径选择,旨在通过完善现有财税政策体系,推进绿色发展、循环发展、低碳发展。Promoting green and low-carbon development is the trend of the world and the general trend of the people's livelihood.The Central Economic Work Conference has repeatedly proposed to speed up technology development around low-carbon industries and promote the green transformation of the economy and society.Based on the perspective of fiscal and taxation policies,this paper explains the theoretical basis for fiscal and taxation policies to promote green and low-carbon development.By analyzing the existing problems in green and low-carbon fiscal expenditure performance,green investment and financing policy support,green and low-carbon tax-related policies,and government green procurement efficiency,this paper proposes the path selection for promoting green and low-carbon development,aiming to improve the existing fiscal and taxation policy system and promote green,circular and low-carbon development.

关 键 词：绿色低碳 碳达峰 碳中和 财税政策 绩效评估 

分 类 号：F812[经济管理—财政学]