| Britain through energy white paper expounds the concept of low carbon economy, which in turn accepted by the countries all over the world in2003.The concept of low-carbon economy is popular because countries in the process of developing the national economy have experienced energy shortages, ecological damage, severe climate change, natural disasters and a series of environmental problems frequently, causing humans to begin high-carbon economic development adversely effects of reflection, and then began to explore a new development model to replace the old development model, it was quickly swept the global low carbon economy. From the experience of countries in the world to develop low carbon economy, the means of promoting the development of low-carbon economy is diverse, but fiscal policy is one of the largest countries in the use of macro-control measures. Our country is developing, although development is the top priority, but the ecological problems of resource and energy scarcity, environmental pollution seriously affect the pace of China’s economic development, thus promoting the development of low-carbon economy is not only seeking contradiction between development and ecological environment solutions The method is also energy saving initiative to undertake international responsibilities. In this paper, current situation and problems of low-carbon economic development from the perspective of fiscal policy, to solve the obstacles to the development of the road has a certain theoretical significance and practical significance.This paper analyzes the current development of China’s low-carbon economy and problems of the status quo, then promote low carbon economic development from the perspective of fiscal policy analysis of the development process in the low-carbon economy means fiscal problems while taking advantage of Guangdong Province to promote the development of low-carbon economy The fiscal policy-relevant data to do case studies, specifically pointed out that Chinese fiscal policy in the process of developing a low carbon economy the problems. Followed by taxation of foreign policy experience to promote low carbon economic development draw, while the aid and support for building theories of promoting low-carbon economic development and taxation poliy system to give systemic recommendations.This article from the perspective of fiscal policy to promote low-carbon economic development of low-carbon economy starting to study the issue, this paper is divided into about six parts:The first part introduces the domestic and international context of this study, theoretical and practical topics significance and related literature review, this paper briefly discusses research ideas and methods, innovation and shortcomings. The second part is to analyze the current situation of the development of low-carbon economy and the existence of the problem. The third part, the theoretical basis for fiscal policy to promote the development of low-carbon economy are discussed, and the role of fiscal policy to promote the development of low-carbon economy is analyzed, and then the status quo of fiscal policy in promoting the development of low-carbon economy and problems explained. The fourth part of Guangdong Province through case studies, empirical study of fiscal policy in promoting low-carbon economic development process of the existing problems. The fifth part, the major foreign policy development of low-carbon economy and taxation summarized thus summed up for our reference and inspiration. The sixth part, from the perspective of fiscal expenditure and revenue policies and supporting measures to give policy recommendations to promote low-carbon economic development and taxation system. |
