| 摘要: |
| 税收作为一种宏观调控的手段,起调节产业结构、促进经济发展的作用。运用灰色关联度分析模型分别对东北三省四大高碳产业节能减排效果与税收政策的关联关系进行实证分析,结果显示,电力燃气及水的生产和供应业节能减排效果与税收政策之间的关联度最高,关联度最弱的是建筑业,采矿业和制造业由于各省份产业结构不同会有所不同。根据东北三省四大高碳产业节能减排效果与税收政策的灰色关联性,四大高碳产业应采取不同的税收政策,促进东北老工业基地节能减排的发展,实现向低碳经济的转变。 |
| 关键词: 东北老工业基地 高碳产业 节能减排 灰色关联度 |
| DOI： |
| 分类号:F812.7 |
| 基金项目:国家社会科学基金项目(12BJY076) |
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| Study on the Relationship Between Energy Saving & Emission Reduction Effect of High Carbon Industry and Tax Policy in Northeast Old Industrial Base |
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LI Shaoping, LI Yue
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(Institute of Petroleum Economy and Management,Northeast Petroleum University,Daqing,Heilongjiang 163318,China)
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| Abstract: |
| Taxes, as a means of macroeconomic regulation and control, have the effect of adjusting industrial structure as well as promoting economic development. This paper will apply Grey Relational Analysis Model to mining, manufacturing, electricity, gas, water production and supply industry and construction in Heilongjiang Province, Jilin Province and Liaoning Province respectively in order to analyze the relation between energy conservation and emissions reduction effect of those four high carbon industries and tax policy. The results show that gas energy conservation and emissions reduction effect has the highest correlation with tax policy, the same as water production and supply industry. Construction accounts for the lowest correlation. As for mining and manufacturing, things are different due to the difference in industrial structure in these provinces. In accordance with the energy conservation and emissions reduction effect of four high carbon industries in the northeast and the grey relevance of taxes policy, different tax policies should be adopted for the four high carbon industries so as to promote the development of energy conservation and emissions reduction as well as the transition to a low-carbon economy. |
| Key words: northeast old industrial base high carbon industry energy conservation and emissions reduction the grey correlation degree |
