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运用财税政策促进能源产业结构优化

Optimization of Energy Industry Structure Using Fiscal Policy

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【作者】 安福仁刘峰

【Author】 AN Fu-ren,LIU Feng(School of Public Finance and Taxition,Dongbei University of Finance and Economics,Dalian 116025,China)

【机构】 东北财经大学财政税务学院

【摘要】 文章认为我国能源产业存在发展不均衡、技术瓶颈突出、产业链薄弱环节较多等问题。能源产业现行的税收政策没有充分发挥调节产业结构的功能作用。为提高效率,应该以促进能源产业技术进步为着力点,紧密围绕能源产业政策,对传统能源和新能源同调并重,充分考虑各类政策工具的特点,进行科学合理的选择与组合。

【Abstract】 This paper demonstrates that China energy industry exists some problems,such as unblanced development,prominent technical bottleneck,and many vulnerable spots in the industrial chain.However,the current related fiscal policy doesn’t work properly to adjust the energy industry structure.In order to improve the efficiency,we should focus on the promotion of the technology improvement of energy industry,put the same stress on both traditional energy and new energy application,adjust them based on the energy industry policy,and make scientific and reasonable selection and combination of the various policy tools based on their characteristics.

【关键词】 能源产业产业结构财税政策
【Key words】 energy industryindustry structurefiscal policy
  • 【文献出处】 西安财经学院学报 ,Journal of Xi’an University of Finance and Economics , 编辑部邮箱 ,2013年02期
  • 【分类号】F812.0;F426.2
  • 【被引频次】7
  • 【下载频次】522
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