The Research On Tax Policy To Promote Low Carbon Economic Development In Heilongjiang Province

Low carbon economy is the trend of world economic development with the Characteristics of low energy consumption, ow pollution,ow emission based on economic model, Low carbon economy is a great progress of human society after the agricultural civilization, industrial civilization. The essence of low-carbon economy is the high energy efficiency and clean energy structure, the core is a fundamental change of energy technology innovation, system innovation and the concept of human survival and development. Heavy industry dominated the Heilongjiang Province, and the resource type, its processing is low, industrial production is mostly comes from the coal, crude oil and wood products production, ease the energy bottleneck and shouldering the double pressure balance of the province. Therefore, the construction of Heilongjiang province " The five planning ", extensive the implementation of "The ten key industries ", should be based on the development of low carbon economy, and the fiscal and tax policies for promoting the development of low carbon economy is dynamic mechanism which can not be lack of.The paper studies from the basic theory of low carbon economy, combined with externality theory, sustainable development theory, the circulation economic theory, environmental Kuznets curve and The endogenous growth theory, the method of combining theoretical analysis and empirical analysis, practical application of the theory to combine, analysis of the current development of low carbon economy on Heilongjiang province and the low carbon economy of current fiscal policy. And puts forward the existing taxation policy for developing low carbon economy in Heilongjiang Province:he problem of low carbon economic development funding instability, financial investment and financial subsidies for low carbon industry is insufficient,(?) government green procurement system is not perfect, the pollution discharge fee system is not perfect, the preferential tax policy is not system etc. Construction and validation of endogenous growth model through inside, draw If society in the consumption of the exhaustible resource stock period required to maintain the sustainable consumption, R&D Department of labor input conditions should be met, In the market equilibrium condition to discuss the effect of tax policy on economic growth and how to adjust the tax policy can achieve the optimal growth of low-carbon economy. Learn from the successful experience of fiscal policy at home and abroad to promote the development of low carbon economy, combined with the actual situation in Heilongjiang province, Clearly put forward the recommendations of fiscal policy to promote low carbon economic development in Heilongjiang Province:(?)om the perspective of fiscal policy:e establishment of "carbon fund" system, increase financial input and financial subsidies, for low carbon enterprise expand the financing scale of government guarantee, improve the government’s green procurement mechanism, improve the sewage charging system; From the perspective of tax policy:the integration of tax incentives,preferential tax performance evaluation system construction, increase the intensity of the preferential tax policy,tax policy, improve the establishment of restrictive tax preferential measures. At the same time, put forward to promote the establishment of international technology transfer a nd the carbon price mechanism and international related policies, to protect the low carbon economy in Heilongjiang province sustainable development.