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安徽低碳经济发展的财政政策选择
引用本文:杨彤.安徽低碳经济发展的财政政策选择[J].湖北第二师范学院学报,2014(11):58-60.
作者姓名:杨彤
作者单位:安徽财经大学财政与公共管理学院
基金项目:安徽财经大学科学研究资助项目(ACKYl453);2014安徽社科规划项目(AHSKY2014D42)
摘    要:发展低碳经济是解决当前安徽经济、资源、环境之间矛盾的有效路径和民生所向。由于市场行为的外部性,政府财政支持的必要性凸显。从财政支出角度看,安徽省支持低碳发展的预算支出规模的绝对值和相对值都需要增大,而支出的结构也要相应优化,财政补贴需要有的放矢,政府采购支出的绿色化也要推行;从财政收入的手段看,各种税种的搭配,环境税的界定及征收,合理规范收费项目等都是抓手。在对低碳经济的转移支付、公共宣传领域,财政的支持不容小觑。

关 键 词:低碳经济  财政补贴  环境税

Financial Policy Choices of Low-Carbon Economic Development in Anhui
YANG Tong.Financial Policy Choices of Low-Carbon Economic Development in Anhui[J].Journal of Hubei University of Education,2014(11):58-60.
Authors:YANG Tong
Institution:YANG Tong (School of Finance & Public Administration, Anhui University of Finance & Economics, Bengbu Anhui 233030 ,China)
Abstract:The development of low-carbon economy is the currently valid path to solve the contradiction between Anhui economy, resources, environment, and the livelihood direction. Because of externalities, the need for government financial support of market behavior highlights. From the financial point of expenditures, Anhui Province should increase the budget expenditures of absolute and relative values to support low-carbon development, while the structure of expenditure should be optimized accordingly, the financial subsidies should be targeted, and the government’ s green procurement spending should be implemented. From the revenue means, various tax allocation, environmental taxes definition and collection of reasonable fees and other specifications are the starting point. In transfer payments to low-carbon economy, public awareness in the field and financial support should not be underestimated.
Keywords:low-carbon economy  financial subsidies  environmental taxes
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