| In recent years, with plenty of emissions of greenhouse gases, the weather has begun to warm, which caused glaciers, sea levels rising, ecological system destroyed and depth touching energy security. They directly threaten economic development and human's survival, man started together to take action to answer that problems, meanwhile many countries all coped with the conflict between climate change and economic development by developing a low carbon economy. Learning from these countries experience, promoting a low carbon economy policy is varied, whose finance-taxation policies becomes the most important means. For as China of the world's second largest greenhouse gas emissions country, this trend also is worth of concerning and learning. Therefore, the developing low carbon economy has become an urgent task in China, and researches of financial policy of promoting the development of low carbon economy are also important.Firstly, This paper analyzes related theory to fiscal policy of a low carbon economy, which is a good means of promoting the economic development of low carbon in China, and then analyzes a low carbon economy development status quo and problems existing during the development and through using for reference of international experience, we can structure the overall thinking and the basic framework of a low carbon economy development in China. Thus we systematically put forward to financial policy suggestions of promoting the development of low carbon economy in China, and hope to perfect our country's financial policy of a low carbon economy, and using the finance-taxation policies guides function and lever age better support, encourage and promote the development of low carbon economy, and accelerate the transformation of Chinese development mode, alleviate Chinese huge resource demand and the environment pressure, and finally achieve the sustainable development.This paper is divided into five chapters: the first chapter is introduction, which introduced the research background, research significance, literature review and structure, research methods and innovative points and deficiencies. is basic categories and relevant theoretical basis about finance-taxation policies promoting the development of low carbon economy. The second chapter is divided into three part: the first part is a low carbon economy and the basic concepts of financial policy; The second part explain relevant theoretical basis of finance-taxation policies promoting a low carbon economy development, which mainly has three theory including sustainable development theory, environmental Kuznets curve theory and externality theory Bates; The third chapter is China's development of low carbon economy finance-taxation policies present situation and problem analysis, which is divided into three parts: the first part is review about the evolution of the fiscal and taxation policy of a low carbon economy development in China; The second part is the current financial policy status quo of low carbon economy development in our country, the third part is the main problems of financial policy and its reason analysis of a low carbon economic development in our country. The fourth chapter is practice and enlightenment of typical countries promoting a low carbon economy development and tax policies, mainly through United States, European Union and Japan and other typical countries' practical analysis and using their successful experience, we can get some enlightenment about promoting a low carbon economy development on the finance-taxation policies. The fifth chapter is promoting economic development of low carbon tax policy options, which is divided into two parts: the first part is the overall thinking and basic framework of promoting a Chinese low carbon economy; the second part is put forward to promoting a low carbon economy and tax policies in the reasonable application of policy proposals. |
