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针对能源供求矛盾加剧和利用效率低下的情况,我国政府明确提出了要走出一条科技含量高、经济效益好、资源消耗低、环境污染少、人力资源优势得到充分发挥的新型工业化路子。既对节能提出了明确要求,也是推进节能工作的重要历史机遇。为了提高市场经济主体在能源使用和节能行为中的外部效应,促进节能事业发展,需要政府采取一系列经济、法律以及必要的行政手段来进行干预和调控,财税政策作为一项最灵活、有效和重要的政策措施,正确运用则可以充分体现政府的政策意图和战略导向。目前的当务之急是要遵循间接引导与直接激励相结合、鼓励性政策与限制性政策相结合、全方位促进与多环节引导相结合的原则,通过税收政策鼓励节能事业的发展。
In view of the intensification of contradiction between supply and demand and the inefficiency of utilization, our government has clearly proposed that we should get out of a new type of industrialized road featuring high science and technology, good economic returns, low resource consumption, less environmental pollution and giving full play to the advantages of human resources. Not only made a clear request for energy conservation, but also an important historical opportunity to promote energy conservation. In order to improve the external effects of market economy entities in energy use and energy conservation and to promote the development of energy conservation, the government needs a series of economic, legal and necessary administrative measures to intervene and control. The fiscal and taxation policies are the most flexible and effective The important policy measures and the correct application can fully reflect the government’s policy intentions and strategic orientation. The current top priority is to follow the principle of integrating indirect guidance with direct incentives, combining incentives with restrictive policies, promoting all-round promotion with multi-links, and encouraging the development of energy conservation through taxation policies.