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促进生物质能产业发展的财税政策研究

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随着碳达峰碳中和目标的有序推进,生物质能作为唯一的零碳能源,在加快能源结构转型过程中被寄予厚望.本文系统梳理我国支持生物质能产业发展的财税政策,在借鉴美国、日本、澳大利亚等国家相关经验的基础上,从加大财政政策"全过程"扶持力度、进一步提升税收政策工具的协调作用、促进财税政策与其他公共政策协同等方面提出优化相关财税政策的建议,以期为实现生物质能产业高质量发展提供政策支持.
A Research on Fiscal and Tax Policies for Promoting the Development of Biomass Energy Industry
With the orderly promotion of carbon peaking and carbon neutrality goals,biomass energy,as the only zero-carbon energy,is placed high hopes in the process of accelerating the transformation of energy structure.The paper systematically reviews China's fiscal and tax policies that support the development of biomass energy industry.Based on the relevant experience of the United States,Japan and Australia,this paper proposes suggestions for optimizing relevant fiscal and tax policies,including increasing the support for the"whole process"of fiscal policies,further enhancing the coordinating role of tax policy tools,and promoting the coordination between fiscal and tax policies and other public policies,in order to provide policy support for the high-quality development of biomass energy industry.

Biomass energyCarbon peaking and carbon neutrality goalsFiscal and tax policiesFiscal subsidiesTax incentives

杨得前、曾静、李博、谭茜

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集美大学地方财政绩效研究中心

生物质能 碳达峰碳中和目标 财税政策 财政补贴 税收优惠

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(12)