Research On Finance And Taxation Policy For Promoting China’s Development Of Low-carbon Economy

With the continuous growth of global population and economic scale, energy use causes serious environmental problems and affects human life. All mankind have the responsibility to find effective and practical means to solve the problems of resources and environment. Low-carbon economy is a new way of economic development, which can improve the efficient use of energy, promote clean energy-use in the region and promote the development of low-carbon products and also to maintain the ecological balance of the world.Low-carbon economy has been widely recognized by the international community.In recent years, China’s rapid economic development causes tremendous negative impact on environmental pollution. Therefore, China’s development of low-carbon economy not only helps us to deal with the global climate change but also helps to establish a sustainable society. 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.Depending on the summary of several researches containing low-carbon fiscal policy and certain theories including Public Product, Externality, Pigovian Taxes, Polluter Pays Principle and Double Dividend Principle, it sums up political experiences of operating fiscal policy in developed countries and analyzes the current fiscal policies of low-carbon economic development in China. Ultimately, it put forward some suggestions about fiscal policy and relative measures for developing low-carbon economy. The main contents includes the definition of low-carbon economy and low-carbon economic fiscal policy, the comparison of operating fiscal policy of developing countries and enlightenment to China, the current fiscal policy to support low-carbon economy and the restricted factors, the suggestions which including making the carbon tax system better, increasing financial support, regulating sewage charges system, improving carbon trading mechanism and completing related policies.There are two innovations. First, the article studies the hot issues of low-carbon economy and researches the development of low-carbon economy from fiscal policies. Second, the solution to the problem is pointing as the article unifies from environment protection and economy development, which has the important consultation value for government. In this paper, there are still some deficiencies. The relevant empirical analysis in this article does not conduct, since China has not levy environmental taxes, lacking relevant tax data, and the monitoring of greenhouse gas emissions data is not easy to obtain. Therefore, there is no sufficient data to support policy recommendations.