财税与公共管理学院知识库

In the face of increasingly severe global climate change, human beings began to reflect on their own behavior. In view of the problem of resource shortage and environmental damage, a new development mode characterized by "Low-carbon economy" has received universal attention from the international community. Low-carbon economy is an economic development mode based on low energy consumption and low emissions. Its focus is to improve people's production and lifestyle, reduce greenhouse gas emissions, and make it more competitive by means of technological and institutional innovation. Compared to traditional high carbon economy, its core is to transform energy consumption methods, reduce carbon emissions, and improve resource utilization efficiency. Developing a Low-carbon economy can effectively reduce greenhouse gas emissions, achieve the goal of protecting the environment, ensuring human health and accelerating economic and social development. Due to the Externality of the Low-carbon economy, it can not completely rely on the market, but more rely on the intervention of the state. Finance and taxation are flexible macro-control and guidance, playing an important role in promoting the low-carbon development of the country. However, there are still many problems in the fiscal and tax policies for the development of Low-carbon economy. For example, fiscal and tax policies mainly focus on subsidies and tax incentives for the production side, but there is a lack of incentives for technology research and development. The consumer side incentives mainly focus on new energy vehicles and building energy efficiency, and the low-carbon degree of taxes is also very low. This paper selects Hebei Province as the case, according to the actual situation and development mode of Hebei Province in the development, combined with the successful experience of foreign countries on Low-carbon economy, discusses how to use tax measures to reduce carbon emissions in Hebei Province, and proposes solutions to better promote low-carbon development in Hebei Province, so as to lay a regional foundation for better development and improvement of Low-carbon economy in China.