摘要
绿色低碳发展战略是新时代加快实现“碳达峰、碳中和”目标、推进中国式现代化的必然选择。党的二十大报告对绿色低碳发展战略提出了新要求,强调要完善支持绿色发展的财税、金融、投资、价格政策和标准体系。新时期,推动绿色低碳转型要依托科学完善的财政体系作为坚实保障,充分发挥财政政策及工具的激励、约束、引导和调控职能。文章基于财税视角研究绿色低碳发展的优化路径,阐明财政支持绿色低碳转型的逻辑机理,通过分析财政政策在促进绿色产业发展、低碳技术创新、能源消费转型、生态环境治理等方面存在的现实问题,从完善财政支出政策、健全绿色税收体系、加强政策协同、推进财政体制改革等多维度出发,提出绿色低碳发展的优化路径,旨在通过完善财税政策体系,加快推动经济社会发展全面绿色低碳转型。
The green and low-carbon development strategy is an inevitable choice for accelerating the realiza-tion of the goal of"carbon neutrality and carbon peak"and promoting Chinese path to modernization in the new era.The report of the 20th National Congress of the Communist Party of China has put forward new require-ments for the green and low-carbon development strategy,emphasizing the need to improve the financial,tax,investment,pricing policies,and standard systems that support green development.In the new era,promoting green and low-carbon transformation and development relies on a scientifically sound fiscal system as a solid guarantee,fully leveraging the incentive,constraint,guidance and regulatory functions of fiscal policies and tools.The article studies the optimization path of green and low-carbon development from the perspective of fi-nance and taxation,elucidates the logical mechanism of fiscal support for green and low-carbon transformation,and analyzes the practical problems of fiscal policies in promoting the development of low-carbon industries and improving the ecological environment.Starting from multiple dimensions such as innovating the fiscal system,improving the green tax system,strengthening fiscal policy coordination,and improving fiscal mechanism re-form,the article proposes the optimization path of green and low-carbon transformation development.The aim is to accelerate the comprehensive green and low-carbon transformation of economic and social development by improving the financial and tax policy system.
作者
祁毓
林佳颖
郑家宝
Qi Yu;Lin Jiaying;Zheng Jiabao
出处
《财政科学》
2023年第7期63-73,共11页
Fiscal Science
基金
国家社科基金项目“中国环境公共事务治理问题研究”(项目编号:21FJYB028)
2023年部部省共建项目“稳妥有序推进碳达峰碳中和的财政政策研究”(项目编号:31713110904)
中央高校基本科研业务费支持(项目编号:202310417)。
关键词
绿色低碳转型发展
财政政策
理论逻辑
现实挑战
路径优化
Green and Low-carbon Transformation and Development
Fiscal Policy
Theoretical Logic
Realistic Challenges
Path Optimization
