基于三圈理論的遼寧低碳產(chǎn)業(yè)財稅政策評價與對策研究
發(fā)布時間：2018-11-12 07:55
【摘要】：財稅政策是促進低碳產(chǎn)業(yè)發(fā)展的重要手段,只有科學合理的財稅政策才能極大地促進低碳產(chǎn)業(yè)朝著綠色和健康的方向發(fā)展。本文基于美國哈佛大學教授達奇·李奧那多的“三圈”理論展開分析,從價值、能力與支持的角度,探討遼寧省支持低碳產(chǎn)業(yè)發(fā)展政策存在的問題、原因和對策,對促進和改善遼寧省支持低碳產(chǎn)業(yè)發(fā)展具有積極作用。 論文共分為四個部分。第一部分,緒論。分別對本文研究的背景、意義、目的、國內(nèi)外研究綜述以及創(chuàng)新點和研究思路與方法等幾個重要的問題進行了詳細的介紹。第二部分是遼寧省低碳產(chǎn)業(yè)財稅政策的現(xiàn)狀。在回顧低碳政策歷史發(fā)展的基礎(chǔ)上,描述低碳政策主體、客體和內(nèi)容等現(xiàn)狀。第三部分,對遼寧省支持低碳產(chǎn)業(yè)財稅政策存在的問題進行深入探討,并分析了這些問題產(chǎn)生的深層次原因。第四部分,針對支持低碳產(chǎn)業(yè)財稅政策存在的問題從價值、能力和支持等三個方面提出了改進與完善的方法和對策。 實現(xiàn)遼寧經(jīng)濟低碳發(fā)展的首要任務(wù)是節(jié)能減排,其關(guān)鍵環(huán)節(jié)在于對低碳技術(shù)的研發(fā)和應(yīng)用,因此必須將產(chǎn)業(yè)發(fā)展策略與區(qū)域發(fā)展戰(zhàn)略緊密結(jié)合起來,通過財稅政策這只“有形的手”來推動低碳產(chǎn)業(yè)的發(fā)展。遼寧財政在促進低碳經(jīng)濟發(fā)展的過程中可采用的措施有很多,財政支持低碳是大有可為的。遼寧支持低碳產(chǎn)業(yè)發(fā)展財稅政策存在低碳財政支出不足、環(huán)境稅收體系不完善和政府低碳考核體系不健全等問題。政府應(yīng)完善基于公共價值的支出政策體系,完善低碳財政預(yù)算投入政策與低碳財政補貼政策角度,加大預(yù)算投入；落實基于公共能力的收入政策體系,中央爭取更多的地方稅權(quán)、落實好綠色收費制度,加強責任考評與績效管理,尤其是低碳發(fā)展的責任考評與低碳發(fā)展的財政政策績效管理。
[Abstract]:Fiscal and taxation policy is an important means to promote the development of low-carbon industry. Only scientific and reasonable fiscal and taxation policies can greatly promote the development of low-carbon industry in the direction of green and healthy. Based on the theory of "three circles" put forward by Da Qi Lionado, a professor at Harvard University, this paper discusses the problems, causes and countermeasures of supporting low-carbon industry development policy in Liaoning Province from the perspective of value, ability and support. To promote and improve Liaoning Province to support the development of low-carbon industry has a positive role. The thesis is divided into four parts. The first part, introduction. The background, significance, purpose, domestic and foreign research review, innovation points and research ideas and methods of this paper are introduced in detail. The second part is the present situation of fiscal and taxation policy of low-carbon industry in Liaoning province. On the basis of reviewing the historical development of low-carbon policy, this paper describes the present situation of the subject, object and content of low-carbon policy. In the third part, the problems of supporting low-carbon industry fiscal and taxation policy in Liaoning Province are discussed, and the causes of these problems are analyzed. The fourth part, aiming at the problems existing in supporting the low carbon industry fiscal and taxation policy, puts forward the methods and countermeasures to improve and perfect from three aspects: value, ability and support. Energy saving and emission reduction is the most important task to realize the economic and low-carbon development of Liaoning Province. The key link is the research and development and application of low-carbon technology. Therefore, it is necessary to combine the industrial development strategy with the regional development strategy. Through fiscal and tax policy, this "tangible hand" to promote the development of low-carbon industry. There are many measures that can be adopted in the process of promoting the development of low-carbon economy in Liaoning Province, and the financial support for low-carbon economy is very promising. There are some problems in supporting the development of low-carbon industry in Liaoning Province, such as low carbon fiscal expenditure, imperfect environmental taxation system and imperfect government low carbon assessment system. The government should perfect the expenditure policy system based on the public value, perfect the low carbon fiscal budget investment policy and the low carbon finance subsidy policy angle, increase the budget input; To implement the income policy system based on public capacity, the central government should strive for more local tax power, carry out the green charge system, and strengthen the responsibility evaluation and performance management, especially the low carbon development responsibility evaluation and the low carbon development financial policy performance management.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.0;F205
本文編號：2326528
[Abstract]:Fiscal and taxation policy is an important means to promote the development of low-carbon industry. Only scientific and reasonable fiscal and taxation policies can greatly promote the development of low-carbon industry in the direction of green and healthy. Based on the theory of "three circles" put forward by Da Qi Lionado, a professor at Harvard University, this paper discusses the problems, causes and countermeasures of supporting low-carbon industry development policy in Liaoning Province from the perspective of value, ability and support. To promote and improve Liaoning Province to support the development of low-carbon industry has a positive role. The thesis is divided into four parts. The first part, introduction. The background, significance, purpose, domestic and foreign research review, innovation points and research ideas and methods of this paper are introduced in detail. The second part is the present situation of fiscal and taxation policy of low-carbon industry in Liaoning province. On the basis of reviewing the historical development of low-carbon policy, this paper describes the present situation of the subject, object and content of low-carbon policy. In the third part, the problems of supporting low-carbon industry fiscal and taxation policy in Liaoning Province are discussed, and the causes of these problems are analyzed. The fourth part, aiming at the problems existing in supporting the low carbon industry fiscal and taxation policy, puts forward the methods and countermeasures to improve and perfect from three aspects: value, ability and support. Energy saving and emission reduction is the most important task to realize the economic and low-carbon development of Liaoning Province. The key link is the research and development and application of low-carbon technology. Therefore, it is necessary to combine the industrial development strategy with the regional development strategy. Through fiscal and tax policy, this "tangible hand" to promote the development of low-carbon industry. There are many measures that can be adopted in the process of promoting the development of low-carbon economy in Liaoning Province, and the financial support for low-carbon economy is very promising. There are some problems in supporting the development of low-carbon industry in Liaoning Province, such as low carbon fiscal expenditure, imperfect environmental taxation system and imperfect government low carbon assessment system. The government should perfect the expenditure policy system based on the public value, perfect the low carbon fiscal budget investment policy and the low carbon finance subsidy policy angle, increase the budget input; To implement the income policy system based on public capacity, the central government should strive for more local tax power, carry out the green charge system, and strengthen the responsibility evaluation and performance management, especially the low carbon development responsibility evaluation and the low carbon development financial policy performance management.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.0;F205
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