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税收手段的运用是各国能源政策的一个重要组成部分。我国促进节能减排的税收制度尚有很大的改善空间,如何调整与制定相关的税收政策来促进节能减排是我国目前急需解决的问题。本文侧重于对中国节能减排现状和促进节能减排税收政策的实证分析,实证评价了我国税收制度促进节能减排的效应,证明当前我国主要涉及节能减排的税种尚有很大的改善空间。
The use of tax instruments is an important part of the energy policies of all countries. There is still much room for improvement in China’s tax system to promote energy conservation and emission reduction. How to adjust and formulate relevant tax policies to promote energy conservation and emission reduction is a problem that China needs to solve urgently. This paper focuses on the current situation of China’s energy-saving emission reduction and promotion of energy-saving emission reduction tax policy empirical analysis of the empirical evaluation of China’s tax system to promote energy-saving emission reduction effect shows that China’s current major energy-saving emission reduction taxes are still much room for improvement .