Chongqing low-carbon economic development study——Focus on fiscal and taxation policies
Advances in Asian Social Science
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Title |
Chongqing low-carbon economic development study——Focus on fiscal and taxation policies
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Creator |
lin, Li lin; University of Shanghai for Science and Techology
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Subject |
low-carbon economy fiscal policies tax incentives
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Description |
Developing low-carbon economy has become the only way to achieve sustainable development for a region, and is also the only way to deal with global warming. Developing low-carbon economy is helpful for Chongqing to achieve national strategy, alter the extensive economic growth mode and promote the building of “Five Chongqing”. The development of low-carbon economy cannot do without the guidance and support of the fiscal policy. This article analyzes the current situation of implementing supporting policies of financial expenditure and income which can promote energy conservation and new energy development. And it also compares with fiscal policies for supporting low-carbon economic development in developed countries. From that, we can get some problems of Chongqing to develop low-carbon economy, they are: lack taxes which is special for low-carbon economy, lack systematicness, the limited coverage of the policy, attention paid on low-carbon is not enough, lack of inter-organic complexes. Finally, this article promotes that the local fiscal and taxation policies promoting low-carbon economic development of Chongqing should focus on: developing a detailed low-carbon tax system, expand saving sectors’ taxes preferential scope, such as VAT, corporate income tax, giving personal income tax relief for their acts of low-carbon, increasing financial subsidies to support the development and utilization of new energy, enhancing public awareness of low-carbon and start universal low-carbon.
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Publisher |
World Science Publisher
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Contributor |
University of Shanghai for Science and Technology,Department of Reginoal Economy
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Date |
2012-10-30
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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Format |
application/pdf
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Identifier |
http://worldsciencepublisher.org/journals/index.php/AASS/article/view/945
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Source |
Advances in Asian Social Science; Vol 3, No 3 (2012); 698-707
2167-6429 |
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Language |
eng
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Relation |
http://worldsciencepublisher.org/journals/index.php/AASS/article/view/945/738
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Rights |
Copyright NoticeProposed Creative Commons Copyright Notices1. Proposed Policy for Journals That Offer Open AccessAuthors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).Proposed Policy for Journals That Offer Delayed Open AccessAuthors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
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