促进低碳经济发展的财税政策研究

【作者】 白洋；

【导师】 闫坤；

【作者基本信息】 中国社会科学院研究生院 ， 政治经济学， 2014， 博士

【摘要】 应对全球气候变化问题必须走发展低碳经济的道路已经成为国际社会的共识。低碳经济的概念从应对气候变化问题而来，但由于其理念涉及到能源安全、新一代技术革命等能够对全球未来发展带来革命性影响的重要问题，发展低碳经济的目的早已经超越了单纯的应对气候变化的范畴，而上升至跨越政治、经济、文化、民生等领域的国家战略性目标。本文从宏观经济与财政政策理论研究的角度出发，通过研究大量的发展低碳经济相关国内外文献，对这些文献进行了梳理和综合分析。在此基础上，阐述了发展低碳经济的理论基础，并尝试用经济学模型和博弈理论等方法深入的分析了财税政策促进低碳经济发展的作用机制。为了能够从我国的实际国情出发提出有客观依据的合理化建议，本文运用统计方法对我国的二氧化碳排放情况从排放总量、人均排放量和碳排放强度等方面进行了多维度的分析，结合我国二氧化碳排放的实际情况，本文分析归纳了我国目前促进低碳经济发展的财税政策存在的主要问题，并深入剖析了形成这些问题的原因。论文进而运用比较研究的方法，根据世界各国应对气候变化的态度，划分成三类国家集团，挑选每一类中的典型国家，对这些国家促进低碳经济发展的财税政策实践进行了分析，以此作为借鉴，从宏观层面和具体政策层面总结了对我国制定促进低碳经济发展财税政策的启示。最后，本文结合我国的实际情况和世界典型国家的经验，针对我国目前促进低碳经济发展财税政策的问题，提出了完善我国促进低碳经济发展财税政策首先要确定财政政策促进低碳经济发展的目标、重点定位和作用领域，并从财政支出政策和财政收入政策两个角度提出了具体的政策完善建议，财政支出政策分别对预算投入政策、政府采购政策、转移支付政策和税收优惠政策提出了完善对策；财政收入政策一方面应当完善现有的与低碳经济发展相关的税种，一方面应当适时开征碳税。为了使这些政策能够更好的发挥效用，还应从法律法规、金融、能源价格机制、减排评估审查和评价制度、市场机制、低碳文化和社会构建等方面进行配套措施的建设。更多还原

【Abstract】 To deal with global climate change has to take the path of developing low-carboneconomy has become the consensus of the international community. The concept oflow-carbon economy originated from the research of global climate change, however,since its concept has embedded with ctricial issues such as energy security, nextgeneration technologies, the purpose of developing low carbon economy has alreadybeyond simply dealing with climate change, and has been raised to a level in which,developing low carbon economy is the national strategic goals that span across politic,economic, cultural, people’s livelihood, and other areas.This dissertation sorts and comprehensivly analyzes a large number oflow-carbon economyrelated literature from the prospective of macroeconomic theoryand fiscal policy. On this basis, the paper tries to discuss the theoretical basis for thedevelopment of low-carbon economy, and try to use economic models and gametheory methods to do in-depth analysis of the mechanism of how fiscal and taxationpolicies promote low-carbon economic development.To be able to make reasonable suggestions that are justified with China’s actualsituation, the paper uses statistical methods to do multidimensional analysis from theangle of total CO2emissions, CO2emissions per capita, and CO2/GDP index., andevaluate the effects of current polices on reducing CO2emissions.According to the conclusions of empirical research, this paper analyzes the mainproblems existing in China’s current tax policy to promote low carbon economicdevelopment, and deeply analyses the reasons of these problems. This paper uses themethod of comparative research to compare and contrast three groups of countrieswhich are devided based on their attitude toward the global cimate changephenomenon. The paper then summarizes the practice of fiscal policy in thesecountries to promote low carbon economic development and use them as references toChina’s related policy practices.Finally, the paper concludes that in order to improve China’s fiscal and taxationpolicies to better serve the purpose of promoting low-carbon economy, first shouldclearly determine the objectives, priorities and orientations of those policies. Thepaper also suggests making better use of both revenue policies and fiscal expenditurepolicies, such as budget policy, Government procurement policy, transfer payments and taxation polocies and tax incentives. Additionally, supporting measures such aslow-carbon laws and regulations, financial instruments, energy pricing mechanism,and cultural cultivation should be build and impoved for China’s fiscal and taxationpolicies to be more effective.更多还原