Research On Fiscal Policy Supporting Air Pollution Control

Fog and haze in our country is increasingly frequent,air pollution is becoming increasingly serious,is an indisputable fact.The fog and haze as the representative of the air pollution is not only a threat to people's health,but also to a large extent drag the normal operation of the social economy,at the same time with the background of global low carbon economy are incompatible,and establish the national soft power is not conducive to a good international image promotion.In view of this,in 2013 the State Council promulgated the "air pollution prevention action plan" in the proposed remediation plan on air pollution in various regions of the country set clear control objectives,an action guide for atmospheric governance in the future.2016 years on 18,Xi Jinping delivered an important speech at the eighteenth session of the Fifth Plenary Session of the Central Committee stressed that "to promote green development,let the people breathe fresh air",in March 5th of the same year,Prime Minister Li Keqiang reiterated concern haze,air pollution control,the strict position in the government work report,pointed out that the increase of the intensity of environmental governance,to to get out of a economic development and environmental win-win way to improve.Air,as a special public product,is a resource shared by everyone.Clean air under everyone enjoying the benefits of a good environment,once the air pollution,but we are unwilling to bear the cost of governance,this characteristic determines the private market and it is difficult to intervene in the air pollution control,we need strong government regulation,while fiscal policy is one of the most important means of resource allocation the government,in the process of air pollution control is essential.Through the fiscal policy to maximize the positive effects of air pollution control,forced industrial restructuring,and restraint of corporate and private pollution behavior,so as to achieve the source governance.Therefore,fiscal policy has important practical significance in the air pollution control.This paper is divided into five chapters.The main contents are as follows:The first chapter is the introduction.This paper mainly analyzes the background and significance of this study,literature review at home and abroad,research content and methods,innovation and shortcomings of these four major contents.The second chapter is the theoretical analysis of this article.First of all,the theoretical basis of fiscal policy to control air pollution is analyzed.Mainly the necessity and feasibility of the implementation of fiscal policy is elaborated from the externality theory,public goods theory and double dividend theory and environmental Kuznets curve principle;secondly,on the basis of the theory,from three aspects of regulatory fu.nction,incentive function and security function,analysis of the mechanism of fiscal policy in the role of air pollutio:n control,explained the importance of air pollution control,fiscal policy.The third chapter is the current fiscal policy to support the air pollution control.The first is the general introduction of the air pollution in our country,introduces the origin,characteristics and harm of air pollution;and then combined with China's air pollution in different stages,analyzing the development of financial governance policies in China;and finally focuses on the control of air pollution in China's current fiscal policy.Mainly from two aspects of fiscal expenditure and tax policies,including fiscal expenditure related to policy:green procurement air pollution prevention and control of industrial waste management investment expenditure,government subsidies,financial subsidies for new energy vehicles and office life products;tax policy involves:the construction dust fee,oil consumption tax reform,vehicle the purchase of tax incentives,and the imminent implementation of the environmental protection of air pollutants direct taxes.The fourth chapter is the analysis of the existing fiscal policies supporting air pollution control.Including air pollution prevention and control of expenditure scale and management needs to be strengthened,lack of industrial waste management and the total investment in government incentives,subsidies for new energy vehicles and high amount of a single link,office life products green procurement list are not detailed and opaque price,low cost and cost of construction dust and air pollution control regulation is not in place the relevant tax system needs to be optimized in six aspects.The fifth chapter is about the fiscal policy practice and Inspiration of typical countries in the management of air pollution.By analyzing the experience of air pollution control in the three developed countries and economies,such as the United States,Japan and the European Union,this paper summarizes the experience of fiscal management and provides ideas and reference for pollution control in china.The sixth chapter is policy recommendations to support air pollution control.According to the analysis above,a series of problems in the current financial policy of our country exists in the air pollution control process,put forward the corresponding policy suggestions,trying to build a system of fiscal policy a reasonable and comprehensive support for air pollution control.