Research On Fiscal And Tax Policies To Promote The Development Of Low Carbon Highway Transportation In China

With the quick growth of economy,energy crisis,environmental pollution and global warming have been increasingly highlighted.The destruction of environment is more and more worrying.Transportation,industry and building are known as the three major carbon sources,and the efficiency of energy utilization is obviously low.Highway transportation,as the main mode of transportation and energy consumption,is the most prominent and the main source of carbon emissions in traffic.The problem of environmental pollution caused by road transportation is relatively severe.The nineteen reports put forward specific requirements for transportation,pointing out that we need to build "transportation power" and accelerate the construction of infrastructure for high-speed railways,highways,bridges,ports and airports.In order to carry out the development trend of low carbon transportation and reduce the pollution caused by air,it is urgent to establish and improve the low carbon tax policy of road transportation.First of all,based on the theory of sustainable development,externality theory and public goods theory,this paper illustrates the irreplaceable role of fiscal and tax policies for low carbon highway transportation.Secondly,the development and low carbon status of highway transportation in China in recent five years are introduced.At the same time,the related fiscal and tax policies of low carbon highway transportation are combed,combined with the carbon emissions of highway transportation,and the effectiveness of our current fiscal and tax policies is analyzed.Secondly,using principal component analysis and multiple linear regression method to analyze the related factors affecting road transport carbon emissions,that is mainly the cargo turnover,automobile production and sales,road trip large influence on carbon emissions,the national fiscal expenditure for transportation,highway passenger volume and fuel price impact on carbon emissions the amount is low.Finally,learn the advanced experience of several typical countries of the development of low-carbon highway transportation,put forward to improve the fuel cost,road transport,and promote the development of new energy vehicles to increase road transport investment and improve the four aspects of information service system of highway transportation related policy suggestion.The innovation of this paper is the dependent variable of carbon emissions,collecting relevant data,find out the potential impact of carbon emissions,such as fuelprices and other 14 factors as independent variables,using principal component analysis and multivariate linear regression method to find the relationship between variables,the efficiency of fiscal expenditure that traffic is not high,set the fuel cost is not appropriate,then put forward to improve the Fiscal Countermeasures of low-carbon highway transportation.