生态经济
生態經濟
생태경제
Ecological Economy
2011年
3期
83~89
,共null页
低碳经济 财税政策 经验借鉴
低碳經濟 財稅政策 經驗藉鑒
저탄경제 재세정책 경험차감
low carbon economy; fiscal policy; experience
发达国家促进低碳发展的财税政策实践表明，征收碳税有利于碳的减排并能够获得相应的财政收入，但是，征税的主要目的在于碳减排。对低碳产品的生产和消费提供财政补贴，具有显著的激励效果。对低碳技术的研发提供资助，不仅能够促进碳减排，而且能够促进低碳发展，实现双重盈利。我国实施促进低碳发展的财税政策需要考虑发展阶段、经济水平、经济形势等诸多因素。
髮達國傢促進低碳髮展的財稅政策實踐錶明，徵收碳稅有利于碳的減排併能夠穫得相應的財政收入，但是，徵稅的主要目的在于碳減排。對低碳產品的生產和消費提供財政補貼，具有顯著的激勵效果。對低碳技術的研髮提供資助，不僅能夠促進碳減排，而且能夠促進低碳髮展，實現雙重盈利。我國實施促進低碳髮展的財稅政策需要攷慮髮展階段、經濟水平、經濟形勢等諸多因素。
발체국가촉진저탄발전적재세정책실천표명，정수탄세유리우탄적감배병능구획득상응적재정수입，단시，정세적주요목적재우탄감배。대저탄산품적생산화소비제공재정보첩，구유현저적격려효과。대저탄기술적연발제공자조，불부능구촉진탄감배，이차능구촉진저탄발전，실현쌍중영리。아국실시촉진저탄발전적재세정책수요고필발전계단、경제수평、경제형세등제다인소。
The practice of fiscal policies to promote low carbon economy in developed countries show that carbon tax can help to reduce carbon emission and increase fiscal revenue. But the major objective is carbon emission reduction. The financial subsidies for low-carbon production and consumption show a significant incentive effect. The funding of low-carbon technology research can promote not only the carbon emission reduction, but also the development of low carbon economy, achieving double profit. The Fiscal policy to promote low carbon development should take into account stages of development, economic level, macroeconomic situation, and many other factors.
