我国发展低碳经济的财税政策研究
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摘要
人类经济发展所引发的资源紧缺、生态破坏、气候变暖等问题日益凸显,已严重威胁了人类的生存安全。在此背景下,一种以低能耗、低排放、低污染为目标的低碳经济模式受到世界各国的密切关注,并有望成为未来世界经济发展的新趋势。
目前,我国是世界上第一大二氧化碳排放国,能源紧缺和环境污染已经成为制约我国经济发展的严重瓶颈,实现我国经济发展方式转变将是我国政府在较长一段时间内的工作重点。因此,我国十分有必要紧紧抓住这次全球发展低碳经济的浪潮,通过新能源、新技术的开发和应用,促进我国产业结构的转型升级,实现我国发展方式的转变。财政税收作为一个国家调控经济发展的重要手段,其在引导要素分配、支持产业升级、鼓励技术创新等方面均发挥着重要作用。而建立一套完备的财政税收体系对于支持我国发展低碳经济、促进产业结构优化升级、提升产品技术含量、加快发展方式转变,均具有极其重要的意义。
本文正是在上述背景下,对低碳经济的起源及发展进行了系统的解读,梳理了我国发展低碳经济的历史进程及取得的成效,提出我国发展低碳经济将面临的挑战。本文研究了世界主要国家支持低碳经济发展的财税政策选择,分析了我国支持发展低碳经济的财税政策现状,并指出了现行体系存在的问题,最后结合国际经验提出完善我国支持发展低碳经济的财税体系的相关政策建议。建议一,加大财政补贴政策力度。建立财政补贴支持低碳经济发展的长效机制,对从事低碳技术研发的企业进行补贴；建议二,完善绿色政府采购制度,支持环保企业发展。完善政府采购法律法规,为绿色采购提供法律支持；完善绿色采购的清单制度和标准认证制度；完善政府采购的执行机制,建立绩效考评制度；综合应用多种手段,支持绿色采购的发展。建议三,完善中央转移支付制度,支持地方发展低碳经济。通过加大一般性转移支付的力度来弥补地方政府财力的不足,单独安排专项资金用于促进低碳经济的发展,并加强监管。建议四,改革我国的资源税,完善资源税的征收方式。建议五,扩大消费税的征收范围。建议六,开征环境税,加快碳税的征收步伐。建议七,完善我国企业所得税,鼓励企业进行低碳技术的研发。建议八,建立绿色关税制度,深化出口退税改革。建议九,整合税收优惠措施,进行统一管理和发布,并增加税收优惠的种类。
The resources shortage, ecological destruction, global warming and other issues caused by human economic development is becoming increasingly prominent. These issues have already been a serious threat to the human's survival. In this context, the low-carbon economy, which is low energy consumption, low emission and low pollution, has drawn a great attention of the world, and it is expected to become the new trend of world economic development.
At present, China has became the world's largest emitter of carbon dioxide, energy shortage and environmental pollution has become a serious constraint of China's economic development. Realization the change of China's economic development mode will be a time-lasting work of our government. Therefore, China must firmly grasp the wave of global low carbon economy development. Through the development and applications of new energy, new technology, we can promote the transformation and upgrading of our industrial structure and change the method of our economic development. Taxation as an important means which the state regulate the economic development, is playing an important role in distributing the elements, upgrading industrial structure and encouraging technological innovation. Therefore, creating a comprehensive financial and taxation system will greatly support the developing of low-carbon economy, upgrading of Industrial structures, enhancing the technological content of products, changing the economic development mode.
This article is written in the background mentioned above, and has a systematic interpretation of the origin of iow-carbon economy. Sorts out the history of our country's development process of low-carbon economy and the achievements. This article has pointed out the challenges which china must overcome in the progress of low-carbon economy development. In this paper, I have analyzed the world major countries' fiscal and taxation policies which are used to support the development of low-carbon economy. I have also analyzed the similar policies in China and pointed out the problems in the existing system. Finally, comparing with the International experience, I gave some recommendations about how to construct a sound fiscal and taxation system of low-carbon economic development. Increase the input of financial subsidies. Establish a long-term mechanism for low-carbon for economic development, subsidy the low-carbon technology research and development enterprises. Two, Perfect the green government procurement system, to support environmental protection enterprises. Improve the government procurement laws and regulations to provide legal support for green procurement. Complete the list of green procurement systems and standards certification system. Improve the implementation of the government procurement mechanism, establish a performance appraisal system. Integrate application of a variety of means to support the development of green procurement. Three, Improve the central transfer payment system, to support local low-carbon economy. By increasing the intensity of general transfer payments, we can make up for the lack of local government financial resources and we should separate an allocation of funds to promote the development of low-carbon economy, and we should strengthen supervision. Four, Reform the China resource tax, resource tax collection methods. Five, Expand the scope of consumption tax levy. Six, introduce the environmental taxes and accelerate the pace of the carbon tax levy. Seven, improve the corporate income tax and encourage enterprises to carry out low-carbon technology research and development. Eight, Establish an green tariff system and deepen the reform of export tax rebate. Nine, Integrate the tax incentives for unified management and distribution and increase the types of tax incentives.
目前,我国是世界上第一大二氧化碳排放国,能源紧缺和环境污染已经成为制约我国经济发展的严重瓶颈,实现我国经济发展方式转变将是我国政府在较长一段时间内的工作重点。因此,我国十分有必要紧紧抓住这次全球发展低碳经济的浪潮,通过新能源、新技术的开发和应用,促进我国产业结构的转型升级,实现我国发展方式的转变。财政税收作为一个国家调控经济发展的重要手段,其在引导要素分配、支持产业升级、鼓励技术创新等方面均发挥着重要作用。而建立一套完备的财政税收体系对于支持我国发展低碳经济、促进产业结构优化升级、提升产品技术含量、加快发展方式转变,均具有极其重要的意义。
本文正是在上述背景下,对低碳经济的起源及发展进行了系统的解读,梳理了我国发展低碳经济的历史进程及取得的成效,提出我国发展低碳经济将面临的挑战。本文研究了世界主要国家支持低碳经济发展的财税政策选择,分析了我国支持发展低碳经济的财税政策现状,并指出了现行体系存在的问题,最后结合国际经验提出完善我国支持发展低碳经济的财税体系的相关政策建议。建议一,加大财政补贴政策力度。建立财政补贴支持低碳经济发展的长效机制,对从事低碳技术研发的企业进行补贴；建议二,完善绿色政府采购制度,支持环保企业发展。完善政府采购法律法规,为绿色采购提供法律支持；完善绿色采购的清单制度和标准认证制度；完善政府采购的执行机制,建立绩效考评制度；综合应用多种手段,支持绿色采购的发展。建议三,完善中央转移支付制度,支持地方发展低碳经济。通过加大一般性转移支付的力度来弥补地方政府财力的不足,单独安排专项资金用于促进低碳经济的发展,并加强监管。建议四,改革我国的资源税,完善资源税的征收方式。建议五,扩大消费税的征收范围。建议六,开征环境税,加快碳税的征收步伐。建议七,完善我国企业所得税,鼓励企业进行低碳技术的研发。建议八,建立绿色关税制度,深化出口退税改革。建议九,整合税收优惠措施,进行统一管理和发布,并增加税收优惠的种类。
The resources shortage, ecological destruction, global warming and other issues caused by human economic development is becoming increasingly prominent. These issues have already been a serious threat to the human's survival. In this context, the low-carbon economy, which is low energy consumption, low emission and low pollution, has drawn a great attention of the world, and it is expected to become the new trend of world economic development.
At present, China has became the world's largest emitter of carbon dioxide, energy shortage and environmental pollution has become a serious constraint of China's economic development. Realization the change of China's economic development mode will be a time-lasting work of our government. Therefore, China must firmly grasp the wave of global low carbon economy development. Through the development and applications of new energy, new technology, we can promote the transformation and upgrading of our industrial structure and change the method of our economic development. Taxation as an important means which the state regulate the economic development, is playing an important role in distributing the elements, upgrading industrial structure and encouraging technological innovation. Therefore, creating a comprehensive financial and taxation system will greatly support the developing of low-carbon economy, upgrading of Industrial structures, enhancing the technological content of products, changing the economic development mode.
This article is written in the background mentioned above, and has a systematic interpretation of the origin of iow-carbon economy. Sorts out the history of our country's development process of low-carbon economy and the achievements. This article has pointed out the challenges which china must overcome in the progress of low-carbon economy development. In this paper, I have analyzed the world major countries' fiscal and taxation policies which are used to support the development of low-carbon economy. I have also analyzed the similar policies in China and pointed out the problems in the existing system. Finally, comparing with the International experience, I gave some recommendations about how to construct a sound fiscal and taxation system of low-carbon economic development. Increase the input of financial subsidies. Establish a long-term mechanism for low-carbon for economic development, subsidy the low-carbon technology research and development enterprises. Two, Perfect the green government procurement system, to support environmental protection enterprises. Improve the government procurement laws and regulations to provide legal support for green procurement. Complete the list of green procurement systems and standards certification system. Improve the implementation of the government procurement mechanism, establish a performance appraisal system. Integrate application of a variety of means to support the development of green procurement. Three, Improve the central transfer payment system, to support local low-carbon economy. By increasing the intensity of general transfer payments, we can make up for the lack of local government financial resources and we should separate an allocation of funds to promote the development of low-carbon economy, and we should strengthen supervision. Four, Reform the China resource tax, resource tax collection methods. Five, Expand the scope of consumption tax levy. Six, introduce the environmental taxes and accelerate the pace of the carbon tax levy. Seven, improve the corporate income tax and encourage enterprises to carry out low-carbon technology research and development. Eight, Establish an green tariff system and deepen the reform of export tax rebate. Nine, Integrate the tax incentives for unified management and distribution and increase the types of tax incentives.
引文
[1]蔡林海,低碳经济——绿色革命与全球创新竞争大格局,1,经济科学出版社,2009.
[2]国金证券,低碳经济专题分析报告——追逐低碳经济的浪潮,2,国金证券,2009.
[3]娄伟、李萌,低碳经济规划：理论·方法·模型,1,社会科学文献出版社,2011.
[4]李毅中,中国工业概况,1,机械工业出版社,2010.
[5]刘卫东,我国低碳经济发展框架与科学基础,1,商务印书馆,2010.
[6]孙桂娟,低碳经济概论,1,山东人民出版社,2010.
[7]陶良虎,中国低碳经济——面向未来的绿色产业革命,1,研究出版社,2010.
[8]邢继俊、黄栋、赵刚,低碳经济报告,1,电子工业出版社,2010.
[9]中国节能环保集团公司、中国工业产能与清洁生产协会,2010中国节能减排产业发展报告一探索低碳经济之路,1,水利水电出版社,2010.
[10]中国人民大学气候变化与低碳经济研究所,低碳经济——中国用行动告诉哥本哈根,1,石油工业出版社,2010.
[11]中国国土资源公报,中华人民共和国国土资源部,2010.
[12]陈新平,低碳经济发展模式下的财税政策——发达国家的经验及启示,宏观经济管理,2010,4.
[13]杜明军,低碳经济理论研究综述与展望,绿色经济,2010,7.
[14]方虹、罗炜、刘春平,中国碳排放权交易市场建设的现状、问题与趋势,中国科技投资,2010,8.
[15]冯瑾,促进我国低碳经济发展的财政政策选择,法制与经济,2010,1.
[16]胡绍山,促进低碳经济发展的税收对策,财会纵横,2010,4.
[17]梁猛,我国低碳经济发展现状、问题和展望,金融发展评论,2010,5.
[18]刘卫东、张雷等,我国低碳经济发展框架初步研究,地理研究,2010,29(5).
[19]贾康,王敏,推进清洁发展的财政政策研究,财经问题研究,2009.
[20]苏明,傅志华,中国促进低碳经济发展的财政政策研究,研究报告,2010.
[21]唐明,促进低碳经济发展的税收政策创新,学术论坛,2010,10.
[22]万莎,发达国家发展低碳经济的财政政策及其经验借鉴,绿色金融,2010,5.
[23]王理金、易启洪,我国发展低碳经济的必要性及对策,郑州航空工业管理学院学报,2010,28(3)
[24]徐博,促进内蒙古低碳经济发展的财税政策选择,经济论坛,2010,7.
[25]徐瑞娥(整理),当前我国低碳经济政策的研究综述,经济研究参考,2009,66.
[26]张德勇,促进低碳经济发展的财政政策,税务研究,2010,6.
[27]赵健,我国低碳经济的发展对策研究,天津大学硕士毕业论文,2010.
[28]OECD Environmental Outlook to 2030, OECD,2008.
[29]Statistical Review of World Energy 2009, BP,2009.
[30]Statistical Review of World Energy 2010, BP,2010.
[31]The Political Economy of Environmentally Related Taxes, OECD,2006.
[32]Our Energy Future:Creating a Low Carbon Economy[R], UK Government. Energy White Paper,2003.
[2]国金证券,低碳经济专题分析报告——追逐低碳经济的浪潮,2,国金证券,2009.
[3]娄伟、李萌,低碳经济规划：理论·方法·模型,1,社会科学文献出版社,2011.
[4]李毅中,中国工业概况,1,机械工业出版社,2010.
[5]刘卫东,我国低碳经济发展框架与科学基础,1,商务印书馆,2010.
[6]孙桂娟,低碳经济概论,1,山东人民出版社,2010.
[7]陶良虎,中国低碳经济——面向未来的绿色产业革命,1,研究出版社,2010.
[8]邢继俊、黄栋、赵刚,低碳经济报告,1,电子工业出版社,2010.
[9]中国节能环保集团公司、中国工业产能与清洁生产协会,2010中国节能减排产业发展报告一探索低碳经济之路,1,水利水电出版社,2010.
[10]中国人民大学气候变化与低碳经济研究所,低碳经济——中国用行动告诉哥本哈根,1,石油工业出版社,2010.
[11]中国国土资源公报,中华人民共和国国土资源部,2010.
[12]陈新平,低碳经济发展模式下的财税政策——发达国家的经验及启示,宏观经济管理,2010,4.
[13]杜明军,低碳经济理论研究综述与展望,绿色经济,2010,7.
[14]方虹、罗炜、刘春平,中国碳排放权交易市场建设的现状、问题与趋势,中国科技投资,2010,8.
[15]冯瑾,促进我国低碳经济发展的财政政策选择,法制与经济,2010,1.
[16]胡绍山,促进低碳经济发展的税收对策,财会纵横,2010,4.
[17]梁猛,我国低碳经济发展现状、问题和展望,金融发展评论,2010,5.
[18]刘卫东、张雷等,我国低碳经济发展框架初步研究,地理研究,2010,29(5).
[19]贾康,王敏,推进清洁发展的财政政策研究,财经问题研究,2009.
[20]苏明,傅志华,中国促进低碳经济发展的财政政策研究,研究报告,2010.
[21]唐明,促进低碳经济发展的税收政策创新,学术论坛,2010,10.
[22]万莎,发达国家发展低碳经济的财政政策及其经验借鉴,绿色金融,2010,5.
[23]王理金、易启洪,我国发展低碳经济的必要性及对策,郑州航空工业管理学院学报,2010,28(3)
[24]徐博,促进内蒙古低碳经济发展的财税政策选择,经济论坛,2010,7.
[25]徐瑞娥(整理),当前我国低碳经济政策的研究综述,经济研究参考,2009,66.
[26]张德勇,促进低碳经济发展的财政政策,税务研究,2010,6.
[27]赵健,我国低碳经济的发展对策研究,天津大学硕士毕业论文,2010.
[28]OECD Environmental Outlook to 2030, OECD,2008.
[29]Statistical Review of World Energy 2009, BP,2009.
[30]Statistical Review of World Energy 2010, BP,2010.
[31]The Political Economy of Environmentally Related Taxes, OECD,2006.
[32]Our Energy Future:Creating a Low Carbon Economy[R], UK Government. Energy White Paper,2003.