文档介绍：华北电力大学(保定)
硕士学位论文
企业节能减排效果与税收政策关联关系研究
姓名:董园园
申请学位级别:硕士
专业:管理学;企业管理
指导教师:张彩庆
2011-02-27
华北电力大学硕士学位论文
摘要

随着经济的迅猛发展,资源、环境问题日益凸显,节能减排逐渐成为人们
普遍关注的焦点,也是我国实现经济可持续发展的重要举措。节约能源及环境
保护的要求,使得企业促进节能减排日益变得重要和迫切。政府合理运用财税
政策,不仅有利于经济增长,而且有利于环境保护。本文正是基于这个前提,
研究企业税收政策与节能减排之间的关系,在分析相关理论的基础上,首先研
究了我国总体的节能减排现状及现有税收优惠政策,并运用灰色关联分析模型
对节能减排税收政策的实施效果进行了关联关系实证研究,从对十二年间相关
数据进行实证研究的结果来看,消费税与单位 GDP 能耗之间的关联度最高,其
次是增值税,再次是资源税。分别选取了电力企业、有色金属企业、石油石化
企业、煤炭企业等几个具有代表性的高耗能企业作为研究目标,对当前我国企
业税收政策与节能减排现状进行实证研究。实证研究结果表明,消费税与企业
促进节能减排的灰色关联度较高,增值税与资源税在不同企业表现不同,为以
后完善利用税收政策促进企业节能减排提供了调整方向和依据。在实证研究的
基础上,分析了国外高耗能企业节能减排税收政策实践经验,提出了对我国重
点高耗能企业分企业进行节能减排税收政策的完善建议,并从近期目标及长远
目标两方面对我国现在的税收政策完善给出建议。

关键词:节能减排;税收政策;高耗能企业;灰色关联
I
华北电力大学硕士学位论文
Abstract

With the rapid development of China's economy, resources and
environmental issues e more and more prominent today. Energy-saving and
ejection-decreasing is a primary act to the air pollution prevention and control.
Government should play a more greater role in regulating the environmental
protection. This article is based on the premise of these, Analysis the relationship
between the tax policy and environmental protection. On the base of the relative
theory analysis, analyzed The gray relative degree between the corresponding tax
kinds and the energy-saving and ejection-decreasing is in this arcitle
studied the overall energy efficiency of our present situation and the existing tax
incentives, and the article analysis the Gray relational between the energy saving
effect and tax policy,from the Inter-related data the years of empirical research
results,we can know that, the correlation between Unit GDP energy and
consumption tax is the highest, Followed by the value-added tax, resource tax is
, this article select a few representative high energy consuming
enterprises, such as Power industry, non-ferrous metals industries, petroleum and
petrochemical industry, coal industry