Foreword

 Preface

 后记

 前言

 Postscript

 第一章 导论

  第一节 研究背景及意义

   一 国际背景

    （一）世界面临着资源环境问题的严峻挑战

    （二）应对全球金融危机的经济刺激计划——“绿色新政”

   二 国内背景

    （一）中国进入经济社会发展的新阶段

    （二）中国经济增长遭遇资源环境约束

    （三）中国未来发展面临资源环境的持久压力*

     1.经济全球化和经济结构性调整将使我国生态环境面临新的挑战和机遇

     2.工业化将提高资源和能源的需求量

     3.城市化将产生一系列的环境问题

     4.巨大且不断增长的人口规模将对资源环境形成持久的压力

     5.资源结构和分布不均导致区域性环境影响和生态压力加大

   三 研究意义

  第二节 国内外关于绿色财税政策研究的现状及趋势

   一 国际研究现状

    （一）理论研究方面

    （二）在政策研究方面

   二 国内研究现状

    （一）关于绿色财税基本概念的研究

    （二）关于我国绿色财税现状的研究

    （三）关于对国外经验借鉴的研究

    （四）关于中国实施绿色财税政策必要性的分析

    （五）关于绿色财税政策的构建研究

    （六）关于绿色财税政策实施机制的研究

  第三节 研究思路与研究方法

   一 研究思路

   二 研究方法

  第四节 主要内容与结构安排

  第五节 主要创新之处

   一 明确了绿色经济和绿色财税政策的概念和特点以及两者的互动关系

   二 构建了新的研究思路

   三 在研究方式上有创新性

   四 提出了一些具有针对性和前瞻性的政策建议

  第六节 研究的难点与未来研究方向

   一 研究的难点

   二 未来研究方向

 第二章 绿色财税政策的机理分析

  第一节 发展绿色经济是走出资源环境约束的最佳途径

   一 发展绿色经济的背景分析

    （一）环境的压力

    （二）经济发展的需求

    （三）政治的推动

   二 绿色经济的思想渊源及内涵

    （一）绿色观念的形成

    （二）绿色经济的思想渊源及由来

    （三）绿色经济的内涵

     1.西方对绿色经济的初始探讨

     2.国内学者对绿色经济的探讨

    （四）绿色经济的特征

     1.绿色经济是以人为本的经济

     2.生态环境和资源能源的刚性约束

     3.经济发展的生态化和可持续性*

   三 绿色经济发展的构成要素及其地位和作用分析

    （一）生态环境

    （二）资源能源

    （三）绿色技术

    （四）绿色产业

   四 全球绿色经济发展现状和趋势

    （一）美国抢占“绿色”制高点*

    （二）韩国确立绿色发展战略目标

    （三）联合国秘书长潘基文提出“绿色新政”获支持

    （四）德国采用“绿色复兴”新政重振经济*

  第二节 政府介入绿色经济的支撑理论

   一 可持续发展理论

   二 公共产品理论和外部性理论

    （一）公共产品理论

     1.公共产品的定义和特征

     2.公共产品的分类

     3.“公共的悲剧”和“搭便车”问题

    （二）外部效应理论

   三 政府职能与绿色经济调控

    （一）政府职能的变迁：从“夜警察”*到凯恩斯主义

    （二）发展绿色经济的财税政策需求

    （三）政府促进绿色经济发展的举措

  第三节 财税政策作用于绿色经济的机理分析

   一 绿色经济下税收政策机理分析

    （一）税收效应分析

     1.税收的生产替代效应

     2.税收的生产收入效应

     3.税收的消费替代效应

     4.税收的消费收入效应

    （二）税收政策的绿色效应

     1.环境效应

     2.“双重红利”效应

     3.诱因效应

     4.规范效应

     5.绿色就业效应

    （三）收费政策

   二 绿色经济下财政支出政策机理分析

 第三章 中国绿色财税政策的演进分析

  第一节 中国绿色财税政策的历史考察

   一 绿色财税政策空白阶段（1949～1978年）

   二 初步建立绿色财税政策阶段（1978～1994年）

   三 积极补充绿色财税政策阶段（1994～2004年）

   四 大力推进绿色财税政策阶段（2004年至今）

    1.对原有税制的“绿化”

    2.燃油税费改革

    3.配套措施的完善

  第二节 财税政策引导下取得的成就与存在的不足

   一 财税政策引导下取得的成就

    1.生态环境保护工作的成就

    2.能源资源保护工作取得了重要进展

    3.绿色技术创新取得了成绩

    4.绿色产业获得了发展

   二 中国依旧面临着严峻的资源环境形势

    （一）生态环境状况堪忧，财税政策需要进一步加大调整力度

     1.固体废弃物污染

     2.淡水污染

     3.空气污染

     4.海洋环境污染

     5.全国特大、重大环境污染事件发生情况

    （二）能源资源供给形势异常严峻，开发和利用模式不合理

     1.能源资源供给形势异常严峻

     2.能源资源开发和利用模式不合理

    （三）绿色技术创新与应用存在差距

    （四）绿色产业发展受阻

  第三节 财税政策存在完善空间

   一 资源环境管理责、权、利不清

   二 公共定价机制不合理

   三 税收绿化程度不高

   四 排污收费制度不完善

 第四章 绿色财税政策的着力点之一：生态环境保护与补偿

  第一节 中国生态环境现状*

   一 中国面临着多种生态环境问题并存的局面

   二 中国的环境污染非常严重

   三 生态问题日益突出和扩大

  第二节 生态环境保护与补偿的财税政策需求

   一 生态环境的属性

    （一）公共性和外部性

    （二）有限性和稀缺性

   二 财税政策需求

  第三节 现行财税政策实践及存在问题分析

   一 财政政策实践及存在的问题

    （一）财政投资与生态环境保护的资金需求错位

    （二）财政投入政策的权宜性和应急性特征明显

    （三）环境财政资金使用效率低、效果差

    （四）认识偏差进一步弱化了财政政策功能

    （五）纵向财政转移支付占主导，横向转移支付几近空白

    （六）相关政策措施推行的部门化

   二 税收政策实践及存在的问题

    （一）流转税

     1.增值税

     2.消费税

    （二）所得税

     1.企业所得税

    （三）资源税

    （四）其他税种

     1.耕地占用税

     2.城镇土地使用税

     3.车船税

     4.城市维护建设税

   三 收费政策实践及存在问题

    （一）排污收费制度

    （二）生态补偿费制度

    （三）环境定价机制不合理

  第四节 完善生态环境保护与补偿的财税政策

   一 政策设计的前提与原则

    （一）财税政策设计的前提条件

     1.生态系统功效的价值化

     2.明晰的事权和财权

    （二）财税政策设计应坚持的原则

     1.区别生态退化的直接原因和间接原因

     2.考虑经济社会发展对生态环境的需求

   二 健全完善生态环境财政政策

    （一）完善政府财政转移支付制度

     1.纵向财政转移支付制度改革

     2.横向财政转移支付制度设计

    （二）财政补贴

     1.建立一种积极补贴制度

     2.发挥财政补贴的激励作用

   三 健全完善税收政策

    （一）完善现有税种

     1.改革资源税

     2.消费税

     3.所得税

     4.其他税种

    （二）完善税收优惠制度

   四 完善收费制度

    （一）排污收费制度

     1.全面规定付费主体，健全收费项目

     2.提高排污费征收标准

     3.由超标征收向总量征收转变，由单一浓度标准向浓度与总量相结合转变，由单因子标准向多因子标准转变

     4.排污费仍将由环保部门征收，但需全部纳入预算管理，成立环境保护专项基金

     5.环保专项基金应全部有偿使用

     6.建立环境押金制度

    （二）生态补偿费制度

     1.以法律、法规的形式规定生态补偿费的征收

     2.加强资金管理，避免一些地方政府挪作他用

  第五节 配套完善市场相关机制

   一 完善市场交易制度

    （一）排污权交易

     1.切实解决目前实施排污权交易的法律依据和规范缺失问题

     2.加快排污权交易市场的建立和完善

     3.建立和完善排污权交易的政策调控体系

     4.逐步提高排污费收费标准

    （二）资源产权交易（以水权为例）

     1.明晰水权

     2.完善水权交易制度

   二 建立生态补偿保证金制度

   三 建立生态补偿责任保险

   四 引导社会资金

    （一）成立国内外生态补偿基金（包括社会捐赠）

    （二）发行生态环境建设彩票

 第五章 绿色财税政策的着力点之二：资源能源开发与利用

  第一节 中国资源赋存的特点和需求分析*

   一 中国主要资源能源的赋存状况分析

    （一）能源资源状况

    （二）矿产资源状况

    （三）水资源状况

    （四）土地资源状况

    （五）海洋资源状况

   二 经济发展对资源的需求预测

    （一）能源资源需求

    （二）矿产资源需求

    （三）水资源需求

    （四）土地资源需求

    （五）海洋经济

   三 资源能源赋存与需求之间的矛盾带来的问题分析

    （一）供应安全有风险

    （二）资源利用效率低下

    （三）由于资源不合理利用导致环境污染严重

  第二节 中国资源财税政策评价与国际比较

   一 中国资源财税政策评价

    （一）中国现行矿产资源有偿使用制度的形成阶段

     1.初步建立阶段

     2.补充修改阶段

     3.改革试点阶段

    （二）政策评价

     1.矿产资源补偿费评价

     2.资源税评价

     3.矿业权使用费及价款评价

    （三）存在的主要问题

     1.矿产资源生产销售阶段的税费制度重复

     2.矿产资源国家所有者权益实现不够充分

     3.级差收益调节机制不科学

     4.探矿权、采矿权的有偿取得实行不彻底

   二 中国与发达国家资源财税政策比较分析

    （一）发达国家资源财税政策构成

     1.普通税

     2.专门税费

    （二）我国与发达国家资源财税政策的分析比较

     1.采矿权价款

     2.探矿权价款

     3.探矿权使用费和采矿权使用费

     4.资源耗竭性补偿费用

     5.资源税

     6.资源补偿费

     7.企业所得税

  第三节 完善中国资源能源财税政策的建议

   一 完善中国资源能源财税政策的原则

    （一）加强国家层面的整体规划

    （二）财税政策应有利于提高资源高效利用水平

   二 有步骤地推进中国矿业税费政策改革

    （一）建立健全权利金制度

    （二）全面实行探矿权、采矿权有偿取得制度

    （三）调整资源税等相关税收

    （四）建立健全资源耗竭补贴和生态补偿机制

    （五）建立矿山环境修复保证金制度

    （六）完善矿业权价款利益分配格局

  第四节 配套措施

   一 建立健全矿业权市场

    （一）规范矿业权一级市场

    （二）搞活矿业权二级市场

    （三）构建全国统一的采矿权评估准则体系

    （四）监管采矿权价值评估机构

    （五）负责采矿权底价的确定

    （六）明确采矿权出让程序

   二 为深化矿产资源产权改革提供法律保障

    （一）完善土地使用权制度和矿业权制度的衔接

    （二）维护地勘单位在矿业权市场中的主体地位

    （三）建议建立矿产资源分级、分类管理制度

    （四）增加矿山地质环境保护条款

 第六章 绿色财税政策的着力点之三：绿色技术创新与应用

  第一节 绿色技术及其发展趋势

   一 绿色技术的内涵及分类

    （一）绿色技术的内涵界定

    （二）绿色技术分类

     1.提高生态效率的共性技术

     2.重点行业的关键技术

     3.绿色消费模式的支撑技术

   二 技术的公共属性和作用决定了政府应该介入

    （一）技术是一种混合公共物品

    （二）技术对产业链具有支撑作用

    （三）技术具有溢出效应

    （四）技术具有不确定性

   三 中国主要绿色技术的现状与差距

    （一）能源技术

     1.从能源技术发展情况来看世界能源发展趋势

     2.中国能源技术的现状和与国际间的差距

    （二）矿产资源技术

     1.中国的现状

     2.国际发展趋势

     3.中国的现状和与国际间的差距

    （三）水资源技术

     1.国际水资源发展趋势

     2.中国水资源的现状和与国际间的差距

  第二节 加大对绿色技术创新的财税支持力度

   一 加大绿色技术的研发投入

   二 鼓励引智创新的财税支持政策

    （一）引智创新模式

    （二）引智创新的具体方式

     1.通过集贸结合、国际招标来提高自己的自主研发能力

     2.通过国际并购来融资国外产权

     3.通过国际合作经营的方式引进外国的优秀人才

     4.委托国外研发来提高自己的能力

     5.鼓励国外人才到中国来创业

     6.在国外设立合作机构或者与国外联合开发

     7.由国外设计放到国外去制造

     8.通过移民和留学政策引进国外优秀人员

    （三）采用多种方式，加大对引智创新的财税支持

     1.鼓励中国企业走出去，到其他国家招揽人才

     2.鼓励科研机构之间合作的财税政策

     3.制定有利于国外人才到中国创业的优惠财税政策

     4.完善留学、移民政策，鼓励更多的科技型人才到中国留学、定居

   三 实施财税优惠，鼓励企业加大研发投入

    （一）实行研究开发税前抵扣

    （二）研发费用向后结转或追溯抵扣

    （三）提取绿色技术准备金

    （四）对企业引进的绿色技术实行税收优惠

    （五）促进中小企业技术创新

  第三节 促进绿色技术成果产业化的财税对策

   一 技术成果产业化的重要性

   二 促进绿色技术成果产业化的财税政策

    （一）税收优惠鼓励绿色技术转让

    （二）绿色技术设备加速折旧

    （三）对风险投资机构给予税收优惠政策

     1.在个人所得税方面的优惠政策

     2.在企业所得税方面的优惠政策

    （四）对绿色技术成果进行政府采购

    （五）制定有利于风险资本退出的优惠政策

 第七章 绿色财税政策的着力点之四：绿色产业的培育与发展

  第一节 发展绿色产业的意义

   一 绿色产业的内涵界定

   二 绿色产业发展有利于提升产业竞争力

    （一）环境保护有利于激发企业开展技术创新活动

    （二）环境保护还可使企业获得废物利用的额外收益

    （三）环境因素的引入可使企业提高管理水平

    （四）采用环保技术的企业可获得一系列竞争优势

  第二节 加大绿色投资，打造中国绿色能源产业

   一 美国绿色新政的主要内容

    （一）新能源政策

    （二）绿色大气

    （三）绿色农业

    （四）绿色建筑

   二 发达国家绿色能源产业政策对中国的启示

    （一）主要发达国家对绿色能源产业均给予财政补贴

    （二）对中国的启示

   三 中国绿色能源产业发展现状

   四 财政政策应大力支持绿色能源产业发展

    （一）完善中国的能源战略

    （二）明确财政支持新能源发展的目标

    （三）积极培育基于市场经济的多元化投入体系

    （四）打破“条块分割”，协调政府体系内外力量形成有效的合作

  第三节 有利于环保产业发展的财税政策

   一 中国环保产业现状

    （一）中国环保投资总量不足

    （二）中国环保投资效率低下

    （三）环保产业投资结构不合理，内部发展不平衡

    （四）企业缺乏自主创新能力

    （五）中国环保产业龙头骨干企业少，市场化程度低

   二 德国、日本等发达国家的相关经验

    （一）财政预算政策

    （二）税收政策

    （三）收费政策

    （四）废物处理产业化

    （五）政府对环境保护的指导性工作

    （六）融资政策

   三 完善促进环保产业发展的财税政策

    （一）完善环保投资财政政策建议

     1.政府引导多元化环保投资

     2.增列环保支出预算科目，提高财政环保投资规模

     3.逐步确定环保投资比例

     4.提高环境保护资金使用效率

    （二）实行自主创新的财税、金融政策

    （三）加快环保产业市场化、产业化进程

    （四）扶持骨干企业发展，培育环保企业集团

  第四节 促使环境成本内在化，大力推行绿色制造

   一 绿色制造席卷全球，是中国的必然选择

   二 依据产品生命周期设计绿色税收，引导绿色制造

    （一）完善现行税收制度

     1.资源开采阶段的财税政策调整——扩大课税范围

     2.原材料投入阶段，完善原材料准入制度

     3.完善生产消费阶段的财税制度，打造绿色产品

     4.完善产品报废阶段的制度规定

    （二）适时开征绿色税种

     1.纳税人设计

     2.征税范围设计

     3.计税依据设计

     4.税率设计

     5.征管方式设计

    （三）完善税收优惠政策

   三 加大宣传教育力度，提高消费者的环境意识

   四 成立专项基金，确保专款专用

 第八章 绿色财税政策梳理

  第一节 绿色财税政策

   一 财政观念的转变及绿色财税政策

   二 绿色财税政策内涵

    （一）绿色财税政策是将可持续发展理念与市场机制联系起来的桥梁

    （二）绿色经济的关键领域是绿色财税政策的着力点

    （三）产品的生命周期是绿色税收政策设计的依据

   三 绿色财税政策应与培育市场手段协调配合

  第二节 按照绿色经济需求完善财税政策

   一 财政支出政策

    （一）加大财政补贴力度

    （二）规范转移支付制度

     1.纵向财政转移支付制度改革

     2.横向财政转移支付制度设计

     3.强化生态补偿基金使用的监督

    （三）研发投入和政府采购

   二 税收政策

    （一）完善现行相关税种

     1.资源税的改革措施

     2.增值税的改革措施

     3.消费税的改革措施

     4.所得税的改革措施

     5.其他税种的改革措施

    （二）依据产品生命周期设计绿色税收体系

    （三）完善税收优惠政策

   三 建立健全相关制度

    （一）完善排污收费制度

    （二）建立生态补偿保证金制度

    （三）建立生态补偿责任保险

    （四）发行生态环境建设彩票

    （五）建立科研开发投资银行

    （六）建立环境修复机制

  第三节 加强相关措施的协调配合

   一 绿色税收政策措施的协调配合

   二 各种绿色财政投入手段的协调配合

    （一）正确处理不同政府级次间和部门间的关系

    （二）投入方式多样化，转变政府投入方式

   三 相关市场机制手段的协调配合

    （一）完善相关法律法规，建立健全市场环境

    （二）加强宏观经济政策与市场的协调配合

    （三）通过政府规制，完善水权交易制度

    （四）加大宣传教育力度，提高消费者的环境意识

 Chapter 1 Introduction

  1.1 Background and Significance

   1.1.1 International Background

    1. The world is facing severe resources and environment issues

    2. Economic stimulus plan to cope with global financial and economic crisis—green new deal

   1.1.2 Domestic Background

    1. China has entered a new stage of economic and social development

    2. China’s economic growth is being restrained by resources and environment

    3. China’s development in the future faces pressure from resources and environment constantlythe Outline of National Plan for Medium to Long-term Scientific and Technological Development（2006-2020）.">*

   1.1.3 Meaning

  1.2 Status Quo and Trend of Study on Green Fiscal and Tax Policies at Home and Abroad

   1.2.1 Status Quo Abroad

    1. Status quo in theoretical study

    2. Status quo in policy study

   1.2.2 Status Quo at Home

    1. Study on basic concept of green finance and tax

    2. Study on the status que of green tiscal and tax policies in China

    3. Study on borrowing of foreign experiences

    4. Analysis of necessity of implementing green fiscal and tax policies in our country

    5. Study on construction of green fiscal and tax policies

    6. Study on policy implementation mechanism

  1.3 Way of Thinking and Study Methodology

   1.3.1 Way of Thinking

   1.3.2 Study Methodology

    1. Combination of qualitative analysis and statistical analysis

    2. Combination of development analysis and comparison analysis

    3. Combination of model survey and case study

  1.4 Main Contents and Structural Arrangement

  1.5 Main Innovations

   1. the concepts and characteristics of green economy and green fiscal and tax policy and the relation between them are clarified

   2. a new way of thinking is adopted

   3. the study methodology is innovative

   4. some pertinent and forward-looking policy proposals are brought forward

  1.6 Difficulties and Future Study Directions

 Chapter 2 Analysis of Mechanismof Green Fiscal and Tax Policies

  2.1 Developing Green Economy is a Good Way to Shake off the Restraint of Resources and Environment

   2.1.1 Analysis of the Background of Developing Green Economy

    1. Environmental stress

    2. Demand of economic development

    3. Political promotion

   2.1.2 Ideological Origins and Connotations of Green Economy

    1. Formation of green economy

    2. Ideological origins of green economy

    3. Connotation of green economy

    4. Features of green economy

   2.1.3 Component of Green Economic Development and Analysis of Its Status and Effects

    1. Ecological environment

    2. Resources and energy

    3. Green technology

    4. Green industries

   2.1.4 Global Status and Trends of Green Economic Development

    1. USA seizes “green” commanding pointReport of China Business News（February 16），2009.">*

    2. South Korea establishes the strategic goal of green development

    3. “Green Economy” Proposed by Ban Ki-moon，The United Nations Secretary-General，is supported

    4. Germany adopts new deal of “Green Revival” to reinvigorate its economyGreen Economy Will Become the Outlet for Germany to Shake off Economic Crisis，Xin hua Net（August 15，200），http：//news.xinhuanet.com/fortune/2009-08/16/content_11890439_1.htm.">*

  2.2 Supporting Theory of Governments to Intervene Green Economy

   2.2.1 Theory of Sustainable Development

   2.2.2 Public Goods Theory and Externality Theory

    1. Public goods theory

    2. External effect theory

   2.2.3 Government Functions and Green Economic Regulations

    1. Transition of government functions：from “night police”* to Keynesianism

    2. Fiscal and tax policies required in the development of green economy

    3. Measures that government takes to promote the development of green economy

  2.3 Analysis of Mechanism of the Role of Fiscal Policies on Green Economy

   2.3.1 Analysis of Mechanism of Tax Policies under Green Economy

    1. Analysis of Effect of the Tax

    2. Green Effect of the Tax Policy

    3. Charging Policy

   2.3.2 Mechanism Analysis on Financial Expenditure Policy in Green Economy

 Chapter 3 Study on the Evolution of China’s Green Fiscal Policies

  3.1 History of China’s Green Fiscal Policies

   3.1.1 The Blank Stage of GFP（1949-1978）

   3.1.2 The Preliminary Stage of GFP（1978-1994）

   3.1.3 The Stage of GFP Strengthened（1994-2004）

   3.1.4 The stage of promoting GFP system（2004-）

    1. “Greening” the original tax system

    2. The fuel tax and fuel fee reform

    3. Improving the supplementary measures

  3.2 The Achievements Made under the Fiscal Policies and Their Defects

   3.2.1 Achievements made under the fiscal policies

    1. Achievements made from the work of environmental protection

    2. Important progress has been achieved in the environmental protection

    3. Good results from the green technologies

    4. The development of green industries

   3.2.2 China still faces the serious situation of resource and environmental protection

    1. Fiscal policies need more modification because the ecological and environmental situation is worrying

    2. The improper development and utilization mode leading to the exceedingly serious shortage in energy supply

     （1）The exceedingly serious shortage of energy supply

     （2）The irrational mode of resource development and utilization

    3. The gap between green technology innovation and application

    4. The hindered development of green industry

  3.3 The Fiscal Policies Need to be Improved

   3.3.1 Unclear responsibilities and rights in resource and environmental management

   3.3.2 The unreasonable public pricing

   3.3.3 The low level of greenized tax

   3.3.4 The discharge fee policy needs to be improved

 Chapter 4 One of the Focal Points of GFP：Environmental Protection and Compensation

  4.1 Status of China’s EnvironmentNational Program for Mid and Long Term Science and Technology Development（2006-2020）.">*

   4.1.1 China is facing a situation of coexistence of multiple environmental problems

   4.1.2 China is facing very serious pollution to its environment

   4.1.3 The ecological problems are becoming acuter and more serious

  4.2 Demand of Fiscal Policies for Environmental Protection and Compensation

   4.2.1 Property of ecological environment

    1. Public and external

    2. Limitation and Scarcity

   4.2.2 The demand for fiscal policies

  4.3 The Practice of the Existing Fiscal Policies and Their Problems

   4.3.1 The practice of fiscal policies and their problems

    1. Derangement between financial investment and ecological protection

    2. Fiscal policies characterized by expediency and emergency responding

    3. Low utilization and poor effects of environmental funds

    4. Deviation of understanding has further weakened the role of fiscal policies

    5. Vertical payments take the lead with horizontal payments nearly blank

    6. Departmentalizing promotion of the relevant policies

   4.3.2 The practice of taxation policies and their problems

    1. Turnover tax

    2. Income tax

    3. Resource tax

    4. Other tax categories

   4.3.3 The practice of fee charging policies and their problems

    1. Pollutant discharge fee policy

    2. Ecological compensation fee system

    3. The unreasonable public pricing

  4.4 Improving the Fiscal Policies for Environmental Protection and Compensation

   4.4.1 Preconditions and principles for the policy design

    1. Preconditions for fiscal policy design

    2. The principle that should be followed in the design of the fiscal policies

   4.4.2 Improving the environmental fiscal policies

    1. Improving the government transfer payment system

    2. Financial subsidy

   4.4.3 Improving the tax policies

    1. Improving the existing tax categories

    2. Improving the favorable tax system

   4.4.4 Improving the fee collection system

    1. Fee policy for pollutant discharge

    2. The ecological compensation fee system

  4.5 Building an Improved Supplementary Market Mechanism

   4.5.1 Improving the market trading system

    1. Trading of the right for pollutant discharge

    2. Trading of the resource property right（RPR，with the water property right as an example）

   4.5.2 Establishing a ecological compensation deposit system

   4.5.3 Establishing the ecological compensation liability insurance

   4.5.4 To guide the use of social funding

    1. To establish domestic and foreign funds for ecological compensation（including social donations）

    2. To launch lottery of ecological construction

 Chapter 5 The Second Priority of Green Fiscal and Tax Policies：Exploitation & Useof Resources & Energy

  5.1 Characteristics of Heritage and Reserve of Resources in China & Relevant Demand AnalysisThe Middle-and-Long-Term Planning Concerning the National Development of Sciences and Technologies：2006-2020，Dissertation Five：“Report of researches concerning the scientific development issues of energy，resources，and oceans.”">*

   5.1.1 Analysis of the heritage and reserves of chief resources in China

   5.1.2 Prediction of resource demand by economic development

    1. Demand for energy resources

    2. Demand for mineral resources

    3. Demand for water resources

    4. Demand for land resources

    5. Marine economy

   5.1.3 Analysis of the issues concerning the contradiction between demand and reserve of resources and energy

  5.2 Evaluation of China’s Resource Taxation andFinancial Policies and International Comparison

   5.2.1 Evaluation of China’s Resource Taxation and Financial Policies

    1. Formation of Existing System of Paid Use of Mineral Resources of China Has Experienced Three Phases

    2. Policy Evaluation

    3. Major Issues

   5.2.2 Comparative Analysis of Fiscal Policies on Resources between China and Developed Countries

    1. Compositions of Fiscal Policies on Resources of Developed Countries

    2. Comparative Analysis of Fiscal Policies on Resources between China and Developed Countries

  5.3 Suggestions on the Improvement of China’s Fiscal Policies on Resources and Energies

   5.3.1 Principles for Improving Chinese Fiscal Policies on Resources and Energies

    1. Strengthening Overall Planning at State Level

    2. Fiscal Policies Should be Favorable for the Improvement of High-Efficient Utilization of Resources

   5.3.2 Boosting the Reform of China’s Taxation Policies on Mining Industry Progressively

    1. Establishing and Improving Royalty System

    2. Overall Implementation of Paid-Use System of Exploration and Exploitation Rights

    3. Adjustment of Relevant Taxes such as Resources Tax

    4. Establishing and Improving the System of Subsidy for Resources Consumption and Ecological Subsidy

    5. Establishing Margin System for the Recovery of Mining Environment

    6. Improving the Distribution Pattern of Prices for Mineral Rights

  5.4 Supporting Measures

   5.4.1 Establishing and Improving the Market of Mineral Rights

    1. Regulating the Prime Market of Mineral Rights

    2. Activating the Secondary Market of Mineral Rights

    3. Establishing Unified Evaluation System for Exploitation Rights

    4. Inspecting and Administering Evaluation Agencies of the Value of Exploitation Rights

    5. Determining the Bottom Prices for Exploitation Rights

    6. Specifying the Procedures for Transferring Exploitation Rights

   5.4.2 Providing Legal Protection for Deepening the Reform of Ownership of Mineral Resources

    1. Improving the Connection between the System of Land Use and the System of Mineral Rights

    2. Maintaining the Position of Geological Exploring Entities as the Subject in the Market of Mineral Rights

    3. Establishing Classification and Categorization Administration System of Mineral Resources

    4. Adding Clauses on the Environmental Protection of Mining Geology

 Chapter 6 The Third Priority of Green Fiscal and Tax Policies：Innovation & Application of Environmentally Sound Technology

  6.1 Green Technology & Its Trends of Development

   6.1.1 Definition & Classification

    1. Definition

    2. Classification

   6.1.2 The publicness of technology determines the intervention of governments

    1. Technology is a public product of a mixed nature

    2. Technology in support of industrial chains

    3. Technology of a spillover effect

    4. Technology of uncertainty

   6.1.3 Status quo and deficiency of green technologies in China

    1. Energy technology

    2. Mineral resources technology

    3. Water Resources technologies

  6.2 Strengthening Fiscal Support on Green Technology Innovation

   6.2.1 Strengthening the Investment on the Research and Development of Green Technologies

   6.2.2 Encouraging Fiscal Supporting Policies of “Introducing Talents and Innovating”

    1. Mode of “Introducing Talents and Innovating”

    2. Specific Method of Introducing Talents and Innovating

    3. Strengthening Fiscal Support of Introducing Talents and Innovating by Various Means

   6.2.3 Implementing Preferential Fiscal Policies，Encouraging Enterprises to Increase Research Investment

    1. Implementing Pre-Tax Deduction of Research

    2. Carry-Forward and Carry-Back of Research and Development Expense

    3. Withdrawing Reserves for Green Technologies

    4. Implementing Preferential Taxation Policies for Green Technologies Introduced by Enterprises

    5. Promoting the Technology Innovation of Small and Medium Enterprises

  6.3 Fiscal Measures for Facilitating the Commercialization of Green Technologies

   6.3.1 Significance of the Commercialization of Technology Results

   6.3.2 Fiscal Policies for Commercializing Green Technology Results

    1. Encouraging the Transfer of Green Technologies by Preferential Taxation Policies

    2. Accelerated Depreciation of Green Technology Equipment

    3. Preferential Taxation Policies on Risk Investment Agencies

    4. Conducting Government Procurement for Green Technology Results

    5. Establishing Preferential Policies in Favor of the Exit of Venture capital

 Chapter 7 The Fourth Priority of Fiscal and Tax Policies：Cultivation & Development of Green Industry

  7.1 Significance of the Development of Green Industry

   7.1.1 Definition

   7.1.2 Development of green industry improves industrial competitiveness

    1. Environmental protection helps stimulate enterprise innovations

    2. Extra profits of waste utilization

    3. Upgrade of management level

    4. Acquisition of competitive edges

  7.2 To Strengthen Green Investment and Build Green Energy Industry in China

   7.2.1 Chief content of the New Deal of Greenness in the US

    1. New energy policies

    2. Green atmosphere

    3. Green agriculture

    4. Green architecture

   7.2.2 Suggestions drawn from the green energy industrial policies of developed countries

    1. All major developed countries subsidize green energy industries

    2. Suggestions for China

   7.2.3 Status quo of green energy industry in China

   7.2.4 To produce financial policies in support of the development of green energy industry

    1. Improve the energy strategy of China

    2. Make sure the the new energy development goals supported by the finance

    3. Actively foster the diverse investment system based on market economy

    4. To abandon the partition of relevant rights into pieces，so as to make an effective，coordinated use of the forces within and without the government system

  7.3 Fiscal and Tax Policies in Favor of Environmental Protection Industries

   7.3.1 Status quo of the industry of environmental protection in China

    1. Insufficient investment

    2. Low efficiency of environmental investment

    3. Unreasonable investment structure and unbalanced inner development

    4. Enterprises’ incapability for independent innovations

    5. Lack of leading enterprises and low level of marketization in the industry of environmental production

   7.3.2 Referential experiences from Germany，Japan and other developed countries

    1. Budget policies

    2. Taxation policies

    3. Charge policies

    4. Industrialization of waste treatment

    5. Government guiding environmental protection

    6. Financing policies

   7.3.3 To fully improve the finance and fiscal and tax policies concerning the development of environmental protection

    1. To fully improve the financial policies concerning environmental protection investment

    2. To implement fiscal and tax policies and financial policies concerning independent innovations

    3. To accelerate marketization and industrialization of the environmental protection industry

    4. To support leading enterprises and cultivate environmental enterprise group

  7.4 To Urge Internalization of Environmental Cost and Promote Green Manufacturing

   7.4.1 Green manufacturing as a global fashion is an inevitable choice for China

   7.4.2 To design green taxation in accordance with product life cycle and offer guide for green manufacturing

    1. Melioration of current taxation systems

    2. To timely launch green taxation

    3. Improve preferential tax policies

   7.4.3 Strengthening relevant promotion and education to improve the consumers’ environmental consciousness

   7.4.4 Establish a special fund and ensure the exclusive use of the fund

 Chapter 8 Green Financial Policy Overview

  8.1 Green Financial Policy

   8.1.1 Transformation of financial notion and green financial policy

   8.1.2 The connotation of green financial policy

    1. Green financial policy is the bridge that links the concept of sustainable development with market mechanism

    2. The key areas of green economy are the focal point of green financial policy

    3. Product life cycle is the basis of green taxation policy design

   8.1.3 Green financial policy shall come with the cultivation of market means

  8.2 Improve Financial Policy in Accordance with the Needs of Green Economy

   8.2.1 Fiscal expenditure policy

    1. Increase financial subsidies

    2. Standardize transfer payment system

    3. R&D investment and governmental procurement

   8.2.2 Taxation policy

    1. Improve current tax types

    2. Design green taxation system in accordance with product life cycle

    3. Improve taxation preferential policies

   8.2.3 Establishing an adequate relevant system

    1. Revamping charging system on pollutant discharge

    2. Establishing the margin system for ecological compensation

    3. Establishing liability insurance for ecological compensation

    4. Issuing lottery tickets of building ecological environment

    5. Establishing investment bank for scientific research and development

    6. Establishing environmental restoration mechanism

  8.3 Strengthening Coordination and Cooperation on Relevant Measures

   8.3.1 Coordination of green tax policies and measures

   8.3.2 Coordination of all sorts of green financial investment

    1. Handling inter-relations among different levels of government and departments in a proper manner

    2. Making a transition from direct government investment to diversified investment

   8.3.3 Coordination of relevant market mechanism

    1. Perfecting relevant laws and regulations，establishing adequate market environment

    2. Strengthening coordination between macroeconomic policy and market

    3. Perfecting water right trading system through government regulations

    4. Intensifying efforts in education to boost the awareness of consumer about environmental protection

 序

本书从宏观经济学的视角，以破解资源环境困境必须走绿色化道路为切入点，系统总结了发达国家绿色经济发展的经验和方法，分析归纳了中国绿色财税政策的演进过程及现行政策存在的不足和问题，根据可持续发展理论、公共财政理论、公共品理论和外部性理论，选择绿色经济的重要领域作为财税政策的着力点，综合考虑各领域的公共品程度、本质特点等因素，确定相应的财税政策搭配模式，提出了绿色财税政策组合措施。该选题意义重大、研究视角新颖，提出的对策建议具有较强的决策参考价值，对该领域的政策决策者、研究者和实践者，都将有所裨益。