Research On The Fiscal And Tax Policy For Promoting The Development Of Low-carbon Road Transport

In promoting the continuous and healthy development of economic society, building a low-carbon transport in the context, the propulsion of low-carbon road transport is extremely important, and this is the key of conservation culture construction. As a good tool for the nation macroeconomic regulation, Fiscal and tax policy is not only a major lever in the low-carbon road transportation, but also a target of comprehensive deepening reform. The energy consumption of highway transport is growing year by year, leading the environmental pollution problems pretty rigorous. So as to reduce air pollution and create low-carbon transportation, the problem of improving low-carbon road transportation fiscal policies need to be solved urgently.Road transport as a major domestic traffic way, play a great role in the consummation of our low carbon transportation. Since the low carbon road transport has heavy externality, according to welfare economics and foreign effective practices, the government can be a good guide for low-carbon road transport, especially proved that fiscal policies are effective in promoting low-carbon road transport and maximizing social welfare. In order to consummate the low-carbon road transportation taxation policies, this paper based on the theory of externalities and welfare economics, combined domestic road transport and related fiscal policies, putting forward a few workable fiscal policy recommendations, which in view of several successful experiences in foreign countries about lowing road transport carbon emission.On research methods, this paper consists of literature review, qualitative analysis, quantitative analysis, comparative analysis. Chapter â…¡ was on the view of positive externality, identified the low carbon target of highway transport, analyzed the different mechanism when corrective subsidies and tax benefits used in new vehicles or environment-friendly car, and found that tax incentives produce a relatively smaller economic pressure for government. Through looking Statistical Yearbook over the years, the third chapter introduced the macro level of our road transport and low-carbon situation in detail, concluded that low-carbon highway transportation, demand emphasis on the road maintenance, energy-saving vehicles and alternative clean energy. Besides, selected city transport as positive analysis, by viewing the calendar Statistical Yearbook of Hunan and related statistical information, reached a great many charts, presented the green degree of Zhuzhou road transport, and summed some deficiencies, such as, public transport infrastructures, high-tech talent reserves and low-carbon transport culture.On the existing fiscal policies of low-carbon transport, Chapter III has combed such taxation policy, and pointed out some issues, like the gap that existed in highway curing, the insufficiency support for traffic professionals. Chapter IV categorized several representative countries fiscal policies on low-carbon road transport, discovered the condition of low carbon road transport abroad, mostly rely on government-funded guidance, financial subsidies is major, and benefits to highway infrastructure, energy-saving vehicles, charging stations, transport sector carbon technologies training. Meanwhile, foreign sources of funds cover the budget funds, specific taxes, foreign and domestic authoritative financial institution, tax benefits are related with carbon emissions, which can offer our a good inspiration.In formulating or improving our fiscal policies, insisting on humanism, multi-channel financing subsidies, ameliorating the special funds for transport energy conservation, building a earmarked fund on talent transportation, enriching existed highway construction funds, giving more financial supports to general highway maintenance and rural roads; Optimizing the object subsidies, actively promoting low carbon traffic cultures, encouraging the high-tech research by direct subsidies and discount loan subsidies; Recommending levy carbon tax and other environmental taxes, innovating the vehicle purchase tax and travel tax, linking them to carbon dioxide, raising the consumption tax disparity of bio-fuels with fossil fuels; Improving the terms of corporate income tax and vat in incentive technological reform and power-saving vehicles manufacture; formulating road energy saving management regulations, consummating vehicle energy saving logo, strengthen energy conservation effect evaluation, promoting green driving.