The Research On Fiscal Support Policy For Low Carbon Economic Development In Heilongjiang Province

In recent years, the implementation of low carbon economic development strategy of Heilongjiang Province has achieved remarkable results, but the level of economic development and growth are relatively low, with the effect slowly showed, the above points have become important factors restricting the development of Heilongjiang Province. Heilongjiang provincial government clearly put forward the low-carbon economic development strategy to make a further step to accelerate the pace of economic development, as well in the higher level to promote the common development of the region. In sake of realizing the "two first" goal and the development with a longer period of time, a higher level and a better quality play an important strategic significance. Fiscal and taxation policy as a main macroeconomic policy tool has its irreplaceable role. To achieve low carbon economic development. Heilongjiang Province can not be separated from its support. Therefore, it is very important to study fiscal and taxation support policy for the development of low-carbon economy in Heilongjiang Province.Through analyzing the existing fiscal and taxation support policy and development in Heilongjiang Province, along with the theoretical and empirical analysis on the existing low carbon economic development of Heilongjiang Province, it is concluded there are a lot of problems of the development of the low carbon economy in Heilongjiang Province. Such as little investment on low carbon funds, the fiscal and taxation system involving carbon and the relevant mechanism are not perfect, and so on. In summary of the advanced experience in California of America, the Ruhr area of Germany, Tokyo, London and Shandong Province, Zhejiang Province, Jilin Province and other provinces shared with similar economic development like Heilongjiang Province to put forward an solution to the problem of the fiscal and taxation policy. For instance, flexibly using the fiscal and tax policies and relevant supporting policies and measures, giving financial subsidies to the low carbon enterprises, taking strong economic policy measures, encouraging firms to engage in low carbon production and management. By using Kaya equation and LMDI analysis method on nearly15 years of economic data in Heilongjiang Province to obtain the influence factors of low carbon economy development of Heilongjiang Province. Combined with the domestic and international experience and the situation of Heilongjiang Province to put forward fiscal and tax policies in favor of the development of low-carbon economy in Heilongjiang: increasing capital investment, especially for involving carbon technology funds input, transforming the concept and mode of government procurement; forming a new pattern which is more conducive to the development of low carbon economy and regulating the carbon tax policy; Within the existing authority giving carbon advanced enterprises incentives as much as possible, meanwhile, to control the high polluting enterprises and to improve the relevant supporting policies. In a word, the above all are to auxiliary the implementation of the fiscal and tax policies as far as possible.