【作者】 于平；

【导师】 李登明；

【作者基本信息】 南京林业大学 ， 企业管理， 2011， 硕士

【摘要】 全球气候变暖的问题从上世纪70年代开始引起广泛关注以来,目前已经成为全球面临的最严重的环境问题,大自然正在为人类几万年来向它无限度的索取实施着各式各样报复。全球气候变暖主要是由于人类活动所引起的温室气体的排放过多,而在构成温室气体中二氧化碳占55%。在此背景下,发展低碳经济、减少碳排放已经被全球各国所认同,成为一种新型的经济发展模式,对实现人类的可持续发展具有重要的意义。由于税收政策具有强制性、无偿性、固定性的特点,是实现经济监督和调节经济的强有力的政策工具。因此,税收政策工具是促进企业低碳发展的重要工具。针对如何建立适合我国的低碳税收政策,本文从以下五部分内容进行了阐述：首先介绍了国内外的研究背景和研究综述,并结合有关情况对本文研究过程中的难点进行相关陈述；其次介绍低碳经济的相关理论,分析运用税收政策促进企业低碳发展的理论依据；第三介绍了国外的相关低碳税收政策,通过对美国、荷兰、瑞典、丹麦四个国家的低碳经济税收政策的介绍,总结提出了对我国税收体系改革中的借鉴作用；第四具体分析了我国低碳税收政策的现状与不足,通过对我国资源税、消费税、增值税、企业所得税中对低碳减排有推动作用的政策的介绍,提出税制缺失和具体政策的不足；最后针对我国现有税收政策中的不足,结合我国的具体国情,从完善现有税收政策和征收环境税两个方面提出对我国低碳税收政策的完善建议,从总体上、全局上建立我国低碳税收政策。更多还原

【Abstract】 Global warming is recognized as the most serious global environment problems since it has been a common concern in 1970s,the nature is taking revenge on human for the limitless demand in every way. Global warming results from human activities that release greenhouse gas. The carbon dioxide takes up 55%in the greenhouse gas. Under the circumstances, low carbon development and carbon emission reduction have been approved widely by all countries. It becomes a new economic developing model and is very important to the sustainable development of mankind. Tax policy has mandatory gratuitous and fixity characteristic. It is a powerful policy instrument to supervise and adjust economy. So, tax policy is a very important instrument to advance low-carbon development of enterprise.To aim at developing low-carbon tax policy of our country, the content of this paper mainly contains the following five parts. Firstly, the paper introduces the research background and review at home and abroad and shows the difficulties during the paper working. Secondly, the paper introduces related theories of low-carbon economy and theories on tax policy of low-carbon development of enterprise. The third part mainly introduces the foreign low-carbon tax policy of USA, the Netherlands, Sweden and Denmark, basing on above data the author sum up the helping experience for our country. The forth part makes a concrete analysis of our low-carbon tax policy, putting forward the present situation and shortage based on introducing resources tax, consumption tax, value added tax and corporate income tax. The last part, based on the current situation of our country, the paper puts forward two roads to establish our low-carbon tax policy (perfect the current tax policy and Collect environment tax), building a whole and overall low-carbon tax policy更多还原