Study on the Local Government Tax Policy to Promote Low-carbon Economic Development
|Keywords||Low carbon economy Sustainable development Tax policy Itemsof taxation|
With the development and exploitation of biomass energy, wind power, solarenergy, fossil energy and nuclear energy, the human society has gradually beentrending from primitive backward agriculture civilization towards modern developedindustrial civilization. However, along with the increase of population of the worldand the expansion of economic scope, human beings begin to realize theenvironmental problems and consequences of exploitation of fossil energy, biomassenergy and some other conventional source of energy. In recent years, exhaustemission, photo-chemical smog, water pollution, acid rain and global climate changedue to the concentration of carbon dioxide have been confirmed as severeconsequences of the destroy environment, unhealthy life style and the exploitation ofconventional source of energy by human beings. The development of low carboneconomy and the sustainable development of economy, society, population andenvironment have been the focuses of the whole world and the trends of the worldeconomics development. The tax policy, as the important economic lever, plays anirreplaceable role in promoting low carbon economy rather than finance or some othereconomic lever. Tax has been an important economic policy in the developedcountries. While the effect of the current tax policy in our country is far from enoughin promoting the low-carbon economy. Nowadays, there are a lot of domestic expertsand scholars who have make their efforts to research low economy. Although theyhave got some achievements, there is still a long way to go. From the perspective oftax, the research on low economy has not grown up.Under the background, the thesis makes a study of the general theory of loweconomy and tax policy, demonstrates the technical advantages of tax to promote loweconomy, describes the current situation of our country’s tax policy and its existentproblems, analyzes and evaluates the functions of current tax policy to promote loweconomy, and investigates the experience and enlightenment of some developedcountries applying tax policy to promote low economy. The thesis approves theimportant effect of tax policy on low economy and concludes that to develop loweconomy of our country, we have to attach importance to the functions of tax policy,learn from developed countries, reforms low-carbon tax system step by step, andmake up low-carbon tax system with distinct Chinese characteristics. And finally, the author proposes that we should draw lessons from some developed countries and howto make up our low-carbon tax system with accordance to the situation of our country.Above all, the thesis explores the low-carbon tax system and hope to make somecontributions to the reform of our current tax system.