Research On Tax Policy Of Low-carbon Development Of Enterprise

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...