金融强国目标下激励绿色金融发展的财税政策与法律制度研究  

Research on Fiscal and Tax Policies and Legal Systems to Stimulate Green Finance Development Under the Goal of the Building of a Nation with a Strong Financial Sector

作　　者：叶莉娜 张海莲 YE Lina;ZHANG Hailian(School of Law,Shanghai Lixin University of Accounting and Finance,Shanghai 201620;Henan Bosong Law Firm,Zhengzhou,Henan 450046)

机构地区：[1]上海立信会计金融学院法学院,上海201620 [2]河南博颂律师事务所,河南郑州450046

出　　处：《上海立信会计金融学院学报》2024年第3期3-18,共16页Journal of Shanghai Lixin University of Accounting and Finance

基　　金：2023年度上海市哲学社会科学规划课题(2023BFX003)。

摘　　要：财税政策与法律制度是国家调节社会经济发展的重要手段。绿色金融是金融“五篇大文章”之一,财税政策与法律制度是激励绿色金融可持续发展的重要手段。当前,各级地方政府出台了相关支持绿色金融发展的财税政策与法规,但存在法治化程度不高、财税激励政策和法律手段与金融政策融合不足等问题。为了使我国财税政策与法律制度更好回应金融强国目标对绿色金融的发展诉求,文章首先论证了金融强国目标下财税政策与法律制度支持绿色金融发展的理论基础,其次梳理了我国支持绿色金融发展的财税政策与法律制度发展现状以及存在的问题,最后从宏观和微观两个维度提出建立并完善我国财税政策与法律制度,激励绿色金融发展的相关建议。Fiscal and tax policies and legal systems are important means for the state to regulate economic and social development.Green finance is one of the five major financial topics,fiscal and tax policies and legal systems are important means to stimulate the long-term sustainable development of green finance.At present,local governments at all levels have issued relevant fiscal and tax policies and regulations to support the development of green finance,but there are some defects such as low degree of legalization,insufficient integration of fiscal and tax incentive policies and legal means with financial policies.In order to make China's fiscal and tax policies and legal systems better respond to the development demands of green finance which is the goal of of the building of a nation with a strong financial sector,the authors first demonstrate the theoretical basis of the fiscal and tax policies and legal systems supporting the development of green finance under the goal of the building of a nation with a strong financial sector.Then,the authors review the development status quo and existing problems of the policies and legal systems supporting the development of green finance in China.Finally,from the macro and micro dimensions,the authors put forward some polices suggestions to establish and improve China's fiscal and tax policies and legal systems to encourage the development of green finance.

关 键 词：绿色金融 财税政策 法律制度 金融强国 

分 类 号：F832.5[经济管理—金融学] F812.42