摘要
欧盟在发展低碳经济过程中采取的财税政策比较完备,取得了比较大的成就。欧盟低碳财税政策包括促进乘用车减排、绿色税收、政府绿色采购、能源补贴与能效审计等内容,并在运用绿色税收、政府绿色采购等财税政策方面具有成功经验,可以为我国改革能源补贴、政府绿色采购、绿色税收等方面的财税政策提供借鉴。
The EU fiscal and tax polices on low-carbon economy are complete and also made success. EU fiscal and tax polices include promoting passenger car emission reduction, green taxes, green procurement, energy subsides and energy efficiency. EU has a successful experience in the use of green taxes, green procurement and other fiscal policies, which provide references for China to reform energy subsides, green procurement, green taxes and other fiscal and tax policies.
出处
《开放导报》
CSSCI
北大核心
2010年第6期56-59,共4页
China Opening Journal
关键词
低碳经济
能源补贴
绿色税收
Low-carbon Eonomy
Energy Subsides
Green Taxes