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本文将节能减排指标细分为“四率”:化石能源使用率、治污投资率、万元能耗率和固体废弃物综合利用率,并构建与节能减排关系密切的“四税”—资源税、消费税、增值税以及企业所得税的多元回归模型,发现“四税”与“四率”之间存在长期均衡关系。因此,为进一步优化我国节能减排税收政策,应加快资源税改革,改从量计征为从价计征,适当提高税率,理顺税费关系;扩大消费税征税范围,将高能耗、高污染产品纳入征税范围;调整增值税税率,取消化石能源产品的税收优惠政策;完善高新技术企业所得税优惠政策,对生产节能产品的专用设备、其他环保设备,以及用于治污的固定资产实行加速折旧;允许治污投资税前加计扣除,对生产和制造节能设备和产品的企业给予一定的企业所得税优惠。
In this paper, energy-saving and emission reduction targets are subdivided into “four rates”: the fossil energy utilization rate, the pollution control investment rate, the energy consumption rate of ten thousand yuan and the comprehensive utilization rate of solid waste, and build a close relationship with energy- Four Taxes “- Multiple regression models of resource tax, consumption tax, value added tax and enterprise income tax have found that there is a long-term equilibrium relationship between the” four taxes “and the” four rates. " Therefore, in order to further optimize China’s tax policy on energy conservation and emission reduction, we should speed up the reform of resource tax, change the amount from levied amount to levied value, appropriately raise the tax rate and rationalize the tax-fee relationship. Expand the tax levying on consumption tax, Pollution products into the tax range; adjust the value-added tax rate, abolition of preferential tax policies for fossil energy products; improve high-tech enterprise income tax preferential policies for the production of energy-saving products, special equipment, other environmental protection equipment, and for pollution control of fixed assets Accelerate the depreciation; allow pollution tax investment plus tax deductions, to the production and manufacture of energy-saving equipment and products of the enterprise to give a certain corporate income tax preferential treatment.