财税政策促进中国绿色低碳发展的机制、问题与对策  

Mechanisms,Problems and Countermeasures of Fiscal and Tax Policies to Promote Green and Low-carbon Development in China

作　　者：沈剑飞[1] 高佳琳 SHEN Jianfei;GAO Jialin(College of Economics and Management,North China Electric Power University,Beijing,102206,China;China Energy Finance Research Center,North China Electric Power University,Beijing,102206,China)

机构地区：[1]华北电力大学经济与管理学院,北京102206 [2]华北电力大学中国能源财经研究中心,北京102206

出　　处：《理论探讨》2025年第1期158-164,共7页Theoretical Investigation

基　　金：国家社会科学基金一般项目“促进能源工业绿色转型的经济政策体系研究”(19BGL011)。

摘　　要：推动经济社会发展绿色化、低碳化是实现高质量发展的关键环节。绿色低碳发展模式是对传统增长模式的替代和升级,必然会带来产业结构、生产方式和生活方式的重大变革。财税政策主要通过资源配置优化机制、微观激励约束机制和创新外溢补偿机制促进绿色低碳发展,在此过程中,面临着财税政策促进绿色低碳发展的效率亟待提高、绿色投融资政策体系有待完善、主体税种激励约束功能不强以及环保税种设定不合理、政策采购对绿色低碳发展的引导功能发挥有限等问题,需要从提高财税政策支持效能、重构财税政策激励约束机制、有效发挥政府采购引导功能等方面采取有针对性的对策。Promoting green and low-carbon economic and social development is the key link to achieve high-quality development.The green and low-carbon development model is the replacement and upgrading of the traditional growth model,which will inevitably bring about major changes in the industrial structure,production method and lifestyle.Fiscal and taxation policies mainly promote green and low-carbon development through resource allocation optimization mechanism,micro-incentive and restraint mechanism and innovation spillover compensation mechanism.In this process,we are faced with the problems that the efficiency of fiscal and taxation policies to promote green and low-carbon development needs to be improved,the green investment and financing policy system needs to be improved,the incentive and restraint function of main taxes is not strong,the setting of environmental protection taxes is unreasonable,and the guiding function of policy procurement to green and low-carbon development is limited.It is necessary to take targeted countermeasures from the aspects of improving the efficiency of fiscal policy support,reconstructing the incentive and restraint mechanism of fiscal and taxation policies,and effectively exerting the guiding function of government procurement.

关 键 词：财税政策 绿色低碳 政府采购 高质量发展 

分 类 号：F124.5[经济管理—世界经济] F812.42