Fiscal Policy To Promote The Development Of Low-carbon Economy

In recent years, global warming has become one of the most serious environmental problems that the human must be facing, it has brought heavy losses to Social and economic development, and has hit the depth of energy security, ecological security, water security and food security, and even a threat to the survival of mankind. This gave rise to the international community's grave concern over environmental issues and the deep reflection of the existing economic development model, so, human society must explore a new model of economic development urgently. In the background of warming, low-carbon economy has become the trend of world economy. For China, to develop low-carbon economy is not only a response to global climate change and the necessary of international responsibility, but also inevitable choice of transformation of economic development and realization sustainable development. Therefore, through more feasible fiscal and tax policies exploring a valid path to develop low-carbon economy, forming a complete low-carbon economic development policies, in order to the construction of environment-friendly society and resource-saving society to provide institutional guarantees, it has important theoretical and practical significance to china's economic and environmental sustainable development has. This dissertation conducted a study on how can we utilize the fiscal and taxation policies to slow down climate change and to develop low-carbon economy. This dissertation is divided into five parts:the first part introduces the theoretical and practical significance of this topic, the review of literature, and the research ideas and method; the second part explains the meaning and development model of low-carbon economy, introduces the environmental Kuznets curve and its validity, finally analyzes the market failure theory in the development of low carbon economy; the third part introduces the development status and the difficulties of low-carbon economy, and then analysis of the existing fiscal and taxation policies about the promotion of low-carbon economic development, finally proposed problems about the development of low-carbon economy in fiscal and taxation policy; the fourth part draws inspiration from the international comparison of the fiscal and taxation policies in promotion low-carbon economy development; the fifth part, from budget policy, expenditure policy, tax policy and related measures four areas put forward a sound economic development in China to promote low-carbon tax policy.From the fiscal policy perspective, after analyzing the status and facing challenges of china's low-carbon economy development, proposed lack of financial investment, lack of environmental taxes, lack of tax incentives for renewable energy and other issues, finally, learn from the experience of developed countries, put forward a sound fiscal and tax policy promoting low-carbon economy development, it provide ideas and direction to solve the difficulties in practice effectively.