Research On The Tax Policy Of China's Low-carbon Economic Industrial Park Development

The establishment of low-carbon industrial parks is based on low-carbon industrial clusters developed by local governments to develop low-carbon economies.In the area under the jurisdiction of the local government,a centralized allocation of low-carbon industrial cluster infrastructure and a series of preferential policies to promote the development of low-carbon economic industrial parks.In many preferential policies,taxation policy as an inspiring tool that can limit the development of the industry plays an important role in supporting the development of low-carbon economic industrial parks: attracting,guiding,and encouraging more companies to take the path of a low-carbon economy.In addition,bringing together low-carbon companies to implement unified management within a unified space is conducive to forming the advantages of low-carbon industrial clusters,so as to achieve the sustainable development of low-carbon economic industrial parks.Therefore,the direction of this paper is China's low-carbon economy industrial park.tax policy.This article takes China's low-carbon economic industrial park as a perspective,and summarizes the research background,research significance,and related literature.It shows the importance of tax policy on the level of theory and practice of low-carbon economic industrial parks;The development of low-carbon economic industrial parks cannot be separated from the support of government policies.In particular,the support of taxation policies not only has a positive effect on low-carbon industries,but also has a restrictive effect on high-carbon industries,thus expounding tax policies on low-carbon economic industries.The important role of park development.The in-depth study of tax policies for low-carbon economy industrial parks is mainly focused on the mechanism of VAT,corporate income tax,resource tax,vehicle purchase tax,vehicle and boat tax,and consumption tax on low-carbon economic industrial parks and related policies,and finds that these taxes are different.All levels have a major role in the development of low-carbon economic industrial parks,and then use this to identify problems in the taxation policy of low-carbon economic industrial parks and analyze them.Then use the comparative method to conduct research on foreign low-carbon economic industrial parks.Take Japan,the United States,and Denmark as the case study objects.According to the characteristicsof these three countries in the taxation policy of low-carbon economic industrial parks,the low-carbon economy of these countries should be adopted.The industrial park's tax policy practice has been analyzed and used as a reference.Then the policy level summarizes the inspiration of foreign tax policies on China's tax policy for low-carbon economic industrial parks.Finally,based on the problems existing in China's low-carbon economic industrial park taxation policy and foreign experience,this paper proposes that in order to improve China's fiscal policy for the development of low-carbon economy,we must first determine the fiscal policy.Promote the objectives,key positions and areas of action for low-carbon economic development,and put forward specific policy improvement proposals from the two perspectives of fiscal expenditure policies and fiscal revenue policies.The tax policy proposes perfect countermeasures;tax policies should,on the one hand,improve the existing Taxes related to the development of a low-carbon economy should,on the one hand,be taxed on carbon in a timely manner.Finally,based on the problems existing in China's low-carbon economic industrial park taxation policy and foreign experience,this paper proposes specific countermeasures against the tax policy of low-carbon economy industrial parks in China.The specific content of the countermeasures is: : On the one hand,existing taxes related to the development of low-carbon economy should be improved.On the other hand,carbon tax should be introduced in a timely manner,and supporting measures to improve the taxation policy of low-carbon economy industrial parks should be clearly defined.