【作者】 王秋艳；

【导师】 陈志楣；

【作者基本信息】 北京工商大学 ， 财政学， 2009， 硕士

【摘要】 《国民经济和社会发展第十一个五年规划纲要》提出了要在“十一五”期间实现单位国内生产总值能耗降低20%左右的节能降耗指标。这是我国面对经济发展中能源瓶颈问题提出的战略性目标,是保证经济可持续发展的必然选择,也是应对全球变暖问题的必由之路。国内外研究表明,税收政策在促进节能降耗方面发挥着重要作用,尤其是对微观经济活动主体——企业的作用非常明显。作为一国最主要的耗能排污者,企业节能降耗是一国节能降耗的重要方面。而我国现有的税收政策在促进企业节能降耗工作方面尚没有形成体系,相关政策较零星、分散,覆盖范围和支持力度都还有相当的差距。因此,本课题提出要完善相关税收政策,促进企业节能降耗。本文运用了定性分析与定量分析、规范分析与实证分析相结合的方法,对税收政策作用于企业节能降耗的理论基础和作用机理进行了分析,探讨了我国促进企业节能降耗的税收政策的现状和存在的问题,并在借鉴国外经验的基础上,结合我国实际提出了一些改革和完善我国相关税收政策的建议。本文共分五章。第一章主要介绍研究我国促进企业节能降耗税收政策的背景、意义,国内外促进企业节能降耗的税收政策研究的文献综述、论文研究框架、研究方法、研究创新与不足之处。第二章重点分析税收政策支持企业节能降耗的理论依据和税收政策促进企业节能降耗的作用机理。第三章主要分析了我国企业节能降耗的现状,探讨了促进我国企业节能降耗税收政策存在的不足。第四章介绍了部分国家在促进企业节能降耗方面的税收政策,为完善我国促进企业节能降耗的税收政策提供经验借鉴。第五章主要是针对我国现有企业节能降耗税收政策存在的不足,提出改革和完善的建议。更多还原

【Abstract】 In 11th five-year plan for national economic and social development, it points out that energy consumption per unit of GDP should be reduced by 20%. It is a strategic goal driven by energy problems existing in the progress of China’s economic and social development, and it is the inevitable choice to ensure economic sustainable development, also it is the only way to tackle the issue of global warming. The researches at home and abroad demonstrate that revenue policy plays a significant role in promoting energy conservation, especially for enterprises, the main body of micro-economic activities. As the major participants of energy consuming and pollutant emission, enterprises’energy conservation contributes a lot to a nation’s energy saving strategy. However, the current revenue policies to promote enterprises’energy conservation in China haven’t been forming a system yet, and some unsound relevant policies just cover very limited scopes and offer weak support. The present research points out that relevant revenue polices should be perfected to boost enterprises’energy conservation.This thesis applies combined methods of qualitative analysis and quantitative analysis, normative analysis and empirical analysis to explore the theoretical foundation and mechanism of revenue policy’s role on energy conservation for enterprises, while the author makes a tentative study on current situation of revenue policies and existing problems in the process of promoting China’s enterprises’energy conservation. In addition to learning from relevant foreign experience, the present paper puts forward some suggestions to reform and improve relevant revenue policies according to China’s reality.This thesis consists of five chapters. The first chapter introduces the research background and significance of China’s revenue policies for promoting enterprises’energy conservation. Literature review concerning revenue policies for promoting enterprises’energy conservation at home and abroad, research framework, research methods, innovation, and limitation are also stated in this chapter. The second chapter analyzes the theoretical foundation of revenue policy’s role on enterprises’energy conservation and working mechanism of revenue policy to promote energy conservation for enterprises. The third chapter makes a study on current situation of enterprises’energy conservation in China, and discusses deficiency of relevant revenue policies. The fourth chapter introduces some countries’revenue policies on promoting enterprises’energy conservation, and it would bring us some inspiration on improving China’s revenue policies of energy conservation. The fifth chapter comes up with advice and suggestions to reform and improve China’s revenue policies on energy conservation for enterprises in accordance with the deficiencies shown at present.更多还原