Fiscal And Taxation Policy Research On Promoting Low-carbon Economy Development

THE Low-carbon economy is a new economic development mode in response to climate change in Developed Countries which proposed by British government firstly, published in the energy white paper Our energy future-creating a low carbon economy in 2003. The current global proposed in the background of coping with a financial crisis, a low carbon economy was mentioned a more prominent position as a country's development strategic problem. The countries of the world, especially Western countries, promote the efficient, low emissions as the core of the low-carbon revolution vigorously to seize the opportunities and industry for the high ground, focus on the development of low-carbon technologies and industries, such as energy, technology, trade policy on the significant adjustment. Fiscal policy plays an important role as an important means of government regulation in promoting the development of low-carbon economy. Developing low-carbon economy can reduce the carbon emissions of primary energy consumption effectively, and achieve leapfrog development in China.Article to develop a low carbon economy as a starting point, discusses the innovative low-carbon economy of Western countries, policy and practice. For example, UK climate change tax, carbon audits, carbon budget, carbon fund system; Japan Special depreciation system and benefits system; U.S. fiscal investment and subsidies, tax incentives and policy guidance and legal support etc. Analyzed the current situation of low-carbon economy and the main problems facing in our country, comparative analysis of multiple perspectives with energy management contract, the Clean Development Mechanism, carbon tax policies in world wide. According to the actual situation in our country put forward to develop a low carbon economy should focus on the tax measures taken, Including sound financial investment policy, the establishment of green budget system, timely introduction of carbon taxes, and the strengthening of institutional innovation, improve the effects of fiscal policy to promote low carbon economic development and other aspects of the countermeasures.