经济与管理
經濟與管理
경제여관리
Economy and Management
2008年
2期
65~69
,共null页
能源转换 税制促进 化石能源 可再生能源 能源税
能源轉換 稅製促進 化石能源 可再生能源 能源稅
능원전환 세제촉진 화석능원 가재생능원 능원세
energy transformation; tax promotion; fossil energy; renewable energy; energy tax
积极促进能源转换尤其是发展可再生能源是中国应对本国以及全球环境问题的必然选择，税收制度在促进这一转换过程中有其独特的优势。中国应当借鉴国外经验，通过完善能源税制结构、优化税种类别、健全税收优惠政策等措施逐步提高替代能源的市场竞争力，促进能源结构的优化，加快能源转换。
積極促進能源轉換尤其是髮展可再生能源是中國應對本國以及全毬環境問題的必然選擇，稅收製度在促進這一轉換過程中有其獨特的優勢。中國應噹藉鑒國外經驗，通過完善能源稅製結構、優化稅種類彆、健全稅收優惠政策等措施逐步提高替代能源的市場競爭力，促進能源結構的優化，加快能源轉換。
적겁촉진능원전환우기시발전가재생능원시중국응대본국이급전구배경문제적필연선택，세수제도재촉진저일전환과정중유기독특적우세。중국응당차감국외경험，통과완선능원세제결구、우화세충유별、건전세수우혜정책등조시축보제고체대능원적시장경쟁력，촉진능원결구적우화，가쾌능원전환。
Promoting the resource transformation actively, especially developing the renewable energy is the evitable choice for China handling the home and global enviomment problem. The tax system has its special advantage in promoting the trans formation. We should draw lessons from the overseas experiences, improve the market competition ability of alternative energy through perfecting the energy tax structure, optimizing the tax type, and amplifying the favourable tax policy, promote the optimization of energy structure and fastem China＇s energy transfromation.
