促进我国企业节能减排的税收政策研究
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摘要
在贯彻落实科学发展观,构建资源节约型环境友好型社会的背景下,促进我国企业的节能减排显得极其重要,这也是当前我国理论界十分关注的一个重大课题。而税收政策作为国家经济宏观调控的一个重要手段,如何在促进我国企业节能减排的过程中发挥应有的作用,是一个值得税收理论研究者深入探讨的问题。我国当前和今后一个时期要保证经济、社会持续稳定快速发展,节约能源和保护环境的任务非常艰巨,形势异常严峻。为了减轻发展的压力,完成节能减排任务,制定和完善鼓励企业节能减排的税收政策刻不容缓。
企业作为微观经济主体,是我国顺利完成节能减排任务的关键。本文在制定与完善当前企业节能减排税收方面做了一些理论性的探索。本文在对促进企业节能减排税收政策的相关研究进行综合分析的基础上,依托可持续发展理论、外部性与庇古税理论、要素替代理论,新古典投资理论,双重红利假说理论等构建了节能减排的政策选择模型,论证了税收手段是推动企业节能减排最有效的经济制约与激励手段,随后借鉴国外发达国家节能减排税收政策的成功经验,立足我国国情及节能减排税收政策现状,从税收角度为实现我国节能减排目标提出了可操作性的政策建议。
在研究方法上,本文主要采用定性与定量分析法、理论与实证分析法及比较分析法。第三章通过查找历年税收和环境统计年鉴,获取大量的数据来分析当前我国的污染排放状况；并找出我国企业当前及以往的有关促进企业节能减排的税收政策,收集资源税、消费税、企业所得税及增值税等与企业节能减排有关的税收收入等数据,运用简单线性回归模型及相关性分析对我国当前促进企业节能减排税收的效应进行检验,结论得出我国当前这几项税收还有很大的改进空间。第四章通过查找国外税收制度中有关促进企业节能减排的措施,并对这些成功措施进行综合比较分析,为我国节能减排税收政策的制定提供经验借鉴。
在完善我国节能减排税收政策建议上,建议建立健全整体的环保税收制度,开征绿色税种；大力改革资源税和能源消费税,扩大资源税和消费税的征收范围及提高资源税和能源消费税的税率；完善企业增值税和所得税中激励企业节能减排、技术创新的条款；转变发展思路,加快发展循环经济,强化环境污染的预防和治理,对企业的节能减排加强执法监督。
In implementing the scientific concept of development, building resource-saving and environment-friendly society in the context, the promotion of their crucial importance of energy conservation, and this is very concerned about the industry in our country, a major issue. Tax policy as a national macroeconomic regulation and control of an important means to promote Chinese enterprises in the process of energy conservation to play its due role and is a tax theory researchers should look into.
China's current and future to ensure economic, social and sustained steady and rapid development, energy conservation and environmental protection is very difficult task, and the situation are enormous. In order to alleviate the pressure on the development of complete energy saving tasks, encourage enterprises to develop and improve energy conservation tax policy without delay.
Micro-enterprises as economic entities, is the successful completion of our energy conservation mandate. In this paper, development of energy conservation and improvement of the current corporate tax has made some theoretical explorations. This article on tax policy to promote enterprise energy conservation related research based on comprehensive analysis, relying on Sustainable Development, Externalities and Pigouvian tax theory, Yao Su alternative theory, neo-classical investment theory, theory of the double dividend hypothesis and so constructed policy options for energy saving model, demonstrated to promote the business energy tax reduction means is the most effective means of economic constraints and incentives, followed by energy saving in developed countries learn from the successful experience of tax policy, Based on our national conditions and the status of energy conservation tax policy, from a tax on energy saving and emission reduction targets for the realization of maneuverability made policy recommendations.
The research method, this paper uses qualitative and quantitative analysis, theory and empirical analysis and comparative analysis. ChapterⅢand the environment by looking for tax years Statistical Yearbook, get a lot of data to analyze the current situation of China's pollution emissions; And identify the current and previous Chinese enterprises to promote enterprise energy conservation tax policy, Collection of resources tax, consumption tax, corporate income tax and value added tax and corporate tax revenue related to energy conservation and other data, Using simple linear regression model and correlation analysis on China's current energy conservation for businesses to test the effects of taxation, the conclusion reached in our country to these taxes there is still much room for improvement. ChapterⅣby locating the foreign tax system to promote enterprise energy conservation measures, and these successful measures comprehensive comparative analysis of tax policy for our energy saving to provide experience for the formulation of reference.
Improve our energy reduction in the tax policy proposals, the proposal to establish and improve the overall environmental tax system, the introduction of green taxes; Striving to reform resource taxes and energy consumption tax, resources tax and consumption tax to expand collection of reference and increase resource tax and energy consumption tax rate; Improve corporate value-added tax and income tax incentives business energy conservation, technological innovation terms; Changes in development thinking, accelerate the development of recycling economy, strengthen the prevention and control of environmental pollution, energy conservation enterprises to strengthen law enforcement.
企业作为微观经济主体,是我国顺利完成节能减排任务的关键。本文在制定与完善当前企业节能减排税收方面做了一些理论性的探索。本文在对促进企业节能减排税收政策的相关研究进行综合分析的基础上,依托可持续发展理论、外部性与庇古税理论、要素替代理论,新古典投资理论,双重红利假说理论等构建了节能减排的政策选择模型,论证了税收手段是推动企业节能减排最有效的经济制约与激励手段,随后借鉴国外发达国家节能减排税收政策的成功经验,立足我国国情及节能减排税收政策现状,从税收角度为实现我国节能减排目标提出了可操作性的政策建议。
在研究方法上,本文主要采用定性与定量分析法、理论与实证分析法及比较分析法。第三章通过查找历年税收和环境统计年鉴,获取大量的数据来分析当前我国的污染排放状况；并找出我国企业当前及以往的有关促进企业节能减排的税收政策,收集资源税、消费税、企业所得税及增值税等与企业节能减排有关的税收收入等数据,运用简单线性回归模型及相关性分析对我国当前促进企业节能减排税收的效应进行检验,结论得出我国当前这几项税收还有很大的改进空间。第四章通过查找国外税收制度中有关促进企业节能减排的措施,并对这些成功措施进行综合比较分析,为我国节能减排税收政策的制定提供经验借鉴。
在完善我国节能减排税收政策建议上,建议建立健全整体的环保税收制度,开征绿色税种；大力改革资源税和能源消费税,扩大资源税和消费税的征收范围及提高资源税和能源消费税的税率；完善企业增值税和所得税中激励企业节能减排、技术创新的条款；转变发展思路,加快发展循环经济,强化环境污染的预防和治理,对企业的节能减排加强执法监督。
In implementing the scientific concept of development, building resource-saving and environment-friendly society in the context, the promotion of their crucial importance of energy conservation, and this is very concerned about the industry in our country, a major issue. Tax policy as a national macroeconomic regulation and control of an important means to promote Chinese enterprises in the process of energy conservation to play its due role and is a tax theory researchers should look into.
China's current and future to ensure economic, social and sustained steady and rapid development, energy conservation and environmental protection is very difficult task, and the situation are enormous. In order to alleviate the pressure on the development of complete energy saving tasks, encourage enterprises to develop and improve energy conservation tax policy without delay.
Micro-enterprises as economic entities, is the successful completion of our energy conservation mandate. In this paper, development of energy conservation and improvement of the current corporate tax has made some theoretical explorations. This article on tax policy to promote enterprise energy conservation related research based on comprehensive analysis, relying on Sustainable Development, Externalities and Pigouvian tax theory, Yao Su alternative theory, neo-classical investment theory, theory of the double dividend hypothesis and so constructed policy options for energy saving model, demonstrated to promote the business energy tax reduction means is the most effective means of economic constraints and incentives, followed by energy saving in developed countries learn from the successful experience of tax policy, Based on our national conditions and the status of energy conservation tax policy, from a tax on energy saving and emission reduction targets for the realization of maneuverability made policy recommendations.
The research method, this paper uses qualitative and quantitative analysis, theory and empirical analysis and comparative analysis. ChapterⅢand the environment by looking for tax years Statistical Yearbook, get a lot of data to analyze the current situation of China's pollution emissions; And identify the current and previous Chinese enterprises to promote enterprise energy conservation tax policy, Collection of resources tax, consumption tax, corporate income tax and value added tax and corporate tax revenue related to energy conservation and other data, Using simple linear regression model and correlation analysis on China's current energy conservation for businesses to test the effects of taxation, the conclusion reached in our country to these taxes there is still much room for improvement. ChapterⅣby locating the foreign tax system to promote enterprise energy conservation measures, and these successful measures comprehensive comparative analysis of tax policy for our energy saving to provide experience for the formulation of reference.
Improve our energy reduction in the tax policy proposals, the proposal to establish and improve the overall environmental tax system, the introduction of green taxes; Striving to reform resource taxes and energy consumption tax, resources tax and consumption tax to expand collection of reference and increase resource tax and energy consumption tax rate; Improve corporate value-added tax and income tax incentives business energy conservation, technological innovation terms; Changes in development thinking, accelerate the development of recycling economy, strengthen the prevention and control of environmental pollution, energy conservation enterprises to strengthen law enforcement.
引文
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①高鸿业,《微观经济学》第三版,中国人民大学出版社,2005
①安体富,《促进节能减排的税收政策：理论、问题与政策建议》,《学习与实践》2008年10期
①张磊,《促进节能减排的税收政策研究》,《中央财经大学学报》2008年8期
① Peace, Jobs and environment:the"double dividend"of ecological modernization,1991
①孙耀武,《促进绿色增长的财政政策研究》,《中共中央党校学报》2007
①张文,《构建节能减排的长效机制——基于税收视角的分析》,《山东大学学报：哲学社会科学版》2009年第5期
①孔令磊,：《促进节能减排的财税对策研究》,《地方财政研究》2008年第1期
①安体富,《促进节能减排的税收政策：理论、问题与政策建议》,《学习与实践》2008年第10期
①孙承廷,《基于循环经济的生态税收研究》,《税务研究》2008年第9期
①安体富,《促进节能减排的税收政策：理论、问题与政策建议》,《学习与实践》2008年10期
①孙承廷,《基于循环经济的生态税收研究》,《税务研究》2008年第9期
①安体富,《促进节能减排的税收政策：理论、问题与政策建议》,《学习与实践》2008年10期
①何利辉,《促进节能减排的财税政策与建议》,《财会研究》2009年16期
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②《中国十一五规划纲要》.中国人民大学出版社.2006
①高鸿业,《微观经济学》第三版,中国人民大学出版社,2005
①安体富,《促进节能减排的税收政策：理论、问题与政策建议》,《学习与实践》2008年10期
①张磊,《促进节能减排的税收政策研究》,《中央财经大学学报》2008年8期
① Peace, Jobs and environment:the"double dividend"of ecological modernization,1991
①孙耀武,《促进绿色增长的财政政策研究》,《中共中央党校学报》2007
①张文,《构建节能减排的长效机制——基于税收视角的分析》,《山东大学学报：哲学社会科学版》2009年第5期
①孔令磊,：《促进节能减排的财税对策研究》,《地方财政研究》2008年第1期
①安体富,《促进节能减排的税收政策：理论、问题与政策建议》,《学习与实践》2008年第10期
①孙承廷,《基于循环经济的生态税收研究》,《税务研究》2008年第9期
①安体富,《促进节能减排的税收政策：理论、问题与政策建议》,《学习与实践》2008年10期
①孙承廷,《基于循环经济的生态税收研究》,《税务研究》2008年第9期
①安体富,《促进节能减排的税收政策：理论、问题与政策建议》,《学习与实践》2008年10期
①何利辉,《促进节能减排的财税政策与建议》,《财会研究》2009年16期
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