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

For a long time,China's development model of high pollution,high energy consumption and high emissions has led to a sharp increase in carbon emissions,and ranked first in the world.The conflict between economic development and environmental protection is serious.Nowadays,with the rising global temperature,problems such as rising sea level,melting of Arctic and Antarctic glaciers,declining biodiversity and the prevalence of malaria come up one after another.Consideration of development and survival has become the consensus of all countries in the world.Low-carbon development model with low pollution,low energy consumption and low emissions has been praised all over the world,and China is no exception.For the first time,the Eighteenth National Congress of the Communist Party of China has brought ecological civilization into the overall layout of development.China has paid more and more attention to the ecological environment and low-carbon development.Because of the externality of low-carbon economy,it can not only rely on market mechanism,but also need government intervention.Fiscal and taxation policy,as a flexible policy means for government to regulate economy and guide economic development,is of great significance for China to achieve low-carbon development.However,there are still some problems in China's fiscal and taxation policies in the development of low-carbon economy,such as fiscal and taxation policies focusing on production-side subsidies and tax preferences,less incentive policies for technology research and development,consumption-side incentive policies mostly focusing on new energy vehicles and building energy-saving,low-carbon taxes and so on.Therefore,the study of this paper has important theoretical and practical significance,which can promote the perfection of the theoretical system of low-carbon economy in our country and provide reference for government decision-making.In practical sense,it can help to explore a scientific and effective fiscal and taxation policy system for low-carbon development suited to China's national conditions.Secondly,the main innovation of this paper is to study the low-carbon economy through the energy production and consumption.At thesame time,it divides the fiscal and tax policies to promote the development of low-carbon economy into two aspects: positive incentive and reverse restriction.The new perspective will help to better sort out the current fiscal and tax policies to promote the development of low-carbon economy in China,and find the existing problems.The policy proposals put forward accordingly are more systematic,more relevant to China's reality and more targeted.This paper is divided into seven chapters.Chapter 1 mainly analyses the background of the low-carbon economy and the theoretical and practical significance of the study of the low-carbon economy,as well as the innovation and shortcomings of the paper.Chapter 2 combs the basic theory of low-carbon economy and the basic theory of fiscal policy to promote low-carbon economy development,including climate warming theory,externality theory,market intervention theory,national competition theory,etc.Chapter 3 analyses the current situation,problems and reasons of developing low-carbon economy in China.The main problems are high carbon emissions and low carbon productivity in economic development.The main reasons are irrational energy structure,unreasonable industrial structure and low carbon consumption mode.Chapter4 uses game theory and supply-demand curve theory to analyze the mechanism of fiscal and taxation policies promoting low-carbon economic development in China.Chapter 5analyses the current situation,problems and reasons of fiscal and taxation policies to promote the development of low-carbon economy in China.This paper mainly combs the current fiscal and taxation policies related to promoting low-carbon economic development from the aspects of production and consumption as well as positive incentives and reverse restrictions.Generally speaking,it finds that there are many subsidies to encourage new energy production and few tax policies in China at present;there are insufficient policies to restrict the use of high-carbon energy;the main reasons are the restrictions of the current development stage and the short-term policies.Sex is strong and so on.Chapter 6 chooses Britain,which has a voice in the field of low-carbon economy,as the object of analysis and comparison.By comparing the fiscal and taxation policies of China and Britain to promote the development of low-carbon economy,it finds that there are some deficiencies in our current policies,such asunstable sources of funds to promote the development of low-carbon economy,single subsidies and so on,and gets corresponding enlightenment.Chapter 7 puts forward some policy suggestions,such as further strengthening the reverse restriction policy,increasing tax penalties,timely levying carbon tax,and improving relevant supporting measures.