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相对于发展碳金融交易市场而言,政府财政的有效支持是发展低碳经济的另一个必要措施。我国政府对低碳经济发展的财税支持政策存在着:政府投入政策不够清晰、公共税收政策杠杆作用发挥欠充分、碳交易市场机制缺失等问题,基于这些问题,结合我国财政情况,研究和提出解决措施,设计针对性的碳策略,对于充分利用政府宏观财政政策的杠杆效应,全面推动我国低碳经济发展模式有着十分重要的意义。
Relative to the development of carbon finance trading market, the effective support of government finance is another necessary measure for developing a low-carbon economy. The Chinese government has a fiscal and tax supportive policy on the development of a low-carbon economy: problems such as the government’s investment policy is not clear enough, the leverage of the public taxation policy is under-played, and the mechanism of the carbon market is lacking. Based on these issues and with the financial situation in our country, we study and propose solutions Measures and designing a targeted carbon strategy are of great significance for making full use of the leverage effect of the government’s macro-fiscal policy and comprehensively promoting the development mode of our country’s low-carbon economy.