文档介绍：河北大学
硕士学位论文
促进节能减排的税收政策研究
姓名:仲光
申请学位级别:硕士
专业:政治经济学
指导教师:王庆
20100501
摘要
摘要
节能减排是贯彻落实科学发展观、构建社会主义和谐社会的重大举措;是建设资源
节约型、环境友好型社会的必然选择;是推进经济结构调整,转变增长方式的必由之路。
目前我国节能减排形势严峻,任务艰巨,政府需要综合运用经济、法律和必要的行政手
段,通过合理地配置公共资源,确保实现节能减排的目标。税收作为国家实行经济发展
的重要调控工具,在促进节能减排方面具有重要的调节和激励作用。本文运用了经济学
的原理和方法,分析了税收政策与调节企业节能减排的关系,阐述了税收政策对企业节
能减排的激励作用,对比分析了国外发达国家典型的促进节能减排的相关税收政策,总
结出其对我国的启示,并结合我国具体国情以及税收相关政策制定原则、依据,提出对
策。
全文共分五部分:第一部分,阐述了选题背景和研究意义,介绍了国内外研究现状;
第二部分,阐述了促进企业节能减排税收政策的理论依据;第三部分,分析了我国能源
消耗和排放现状、现行的税收政策以及它们之间的关系;第四部分,分析了国外主要国
家在促进节能减排的税收政策,并总结出对我国的借鉴作用;第五部分,结合我国国情
和当前税收政策和措施,提出了进一步完善我国促进节能减排的税收政策体系相关建议
和具体措施。

关键词节能减排税收激励税收优惠绿色税制
I
Abstract
Abstract
Energy-saving and emission-reduction is a major measure to implement the scientific
development concept and building a socialist harmonious society; it is the inevitable choice to
build a resource-saving and environment-friendly society, it is the only way to promote
economic restructuring and changing the growth mode. Nowadays, China's energy-saving and
emission-reduction situation is grim, the Government should use economic, legal and
necessary administrative means to ensure that energy-saving emission reduction targets
through the rational allocation of public resources. Tax policy is a national important
regulatory tool for economic development promoting, it can play an important regulate and
encourage role energy-saving and emission-reduction. This thesis adopts the principles and
approaches of economics theory to analyze of tax policy and regulation of energy-saving and
emission reduction. It expounds the relationship between the tax policy on corporate
incentives for energy-saving and emission reduction. paring the energy-saving and
emission reduction tax policy of typical developed countries, summarize the enlightenment to
China, and put forward relevant policies.
This paper is divided into five parts. Chapter I is background and significance of the study;
Chapter I