摘要
积极促进能源转换尤其是发展可再生能源是中国应对本国以及全球环境问题的必然选择,税收制度在促进这一转换过程中有其独特的优势。中国应当借鉴国外经验,通过完善能源税制结构、优化税种类别、健全税收优惠政策等措施逐步提高替代能源的市场竞争力,促进能源结构的优化,加快能源转换。
Promoting the resource transformation actively, especially developing the renewable energy is the evitable choice for China handling the home and global enviomment problem. The tax system has its special advantage in promoting the trans formation. We should draw lessons from the overseas experiences, improve the market competition ability of alternative energy through perfecting the energy tax structure, optimizing the tax type, and amplifying the favourable tax policy, promote the optimization of energy structure and fastem China＇s energy transfromation.
出处
《经济与管理》
2008年第2期65-69,共5页
Economy and Management
关键词
能源转换
税制促进
化石能源
可再生能源
能源税
energy transformation
tax promotion
fossil energy
renewable energy
energy tax
作者简介
许曼曼，西南政法大学环境法专业硕士研究生，主要从事环境法研究。
