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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
 
Creator lin, Li lin; University of Shanghai for Science and Techology
 
Subject low-carbon economy fiscal policies tax incentives
 
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.
 
Publisher World Science Publisher
 
Contributor University of Shanghai for Science and Technology,Department of Reginoal Economy
 
Date 2012-10-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://worldsciencepublisher.org/journals/index.php/AASS/article/view/945
 
Source Advances in Asian Social Science; Vol 3, No 3 (2012); 698-707
2167-6429
 
Language eng
 
Relation http://worldsciencepublisher.org/journals/index.php/AASS/article/view/945/738
 
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