People's Daily Online, Beijing, May 3 1 Sunday (Reporter Ren Yan) On May 30, the Ministry of Finance issued the Opinions on Financial Support for Peak Carbon Neutralization of Carbon Dioxide Emissions (hereinafter referred to as "Opinions") in order to implement the major decision-making arrangements of the CPC Central Committee and the State Council on promoting the peak carbon neutrality of carbon dioxide emissions, give full play to the role of fiscal functions, and promote the peak carbon neutrality of carbon dioxide emissions as scheduled.
It is reported that the Opinions support carbon neutrality at the peak of carbon dioxide emissions from four aspects: overall requirements, key support directions and fields, fiscal policy measures and safeguard measures.
According to the Opinions, before 2030, a fiscal and taxation policy system conducive to green and low-carbon development will be basically formed, and a long-term mechanism to promote green and low-carbon development will be gradually established to promote the smooth realization of the peak carbon dioxide emission target. Before 2060, the policy system of financial support for green and low-carbon development was mature and sound, and the goal of carbon neutrality was smoothly promoted.
A number of initiatives fully support the carbon neutrality of peak carbon dioxide emissions.
According to the Opinions, the key directions and fields of financial support include: building a clean, low-carbon, safe and efficient energy system, green and low-carbon transformation of key industries, green and low-carbon scientific and technological innovation and basic capacity building, green and low-carbon living and resource conservation, consolidating and improving carbon sink capacity, and improving green and low-carbon market system.
At the same time, fiscal policy measures should be taken, including strengthening the guiding role of financial funds, improving the market-oriented diversified investment mechanism, giving play to the incentive and restraint role of tax policies, improving the government's green procurement policy and strengthening international cooperation in dealing with climate change.
In response to a reporter's question, the relevant person in charge of the Ministry of Finance said that in order to support the carbon-neutral work of peak carbon dioxide emissions, the Ministry of Finance insisted on constantly innovating and improving the policy system, and comprehensively applied various policy measures such as financial fund guidance, tax adjustment and government green procurement to support and promote the carbon-neutral work of peak carbon dioxide emissions.
According to reports, in terms of financial security, the central financial arrangement for supporting green and low-carbon development in 20021year is about 350 billion yuan; At the same time, the financial department gives full play to the incentive and restraint role of tax policies, exempts qualified new energy vehicles from vehicle purchase tax and vehicle and vessel tax, and guides green and low-carbon travel; We will fully implement the reform of ad valorem collection of mineral resources tax and promote the rational development of resources. In addition, the government's green procurement policy will be continuously improved. In 2020, the procurement scale of energy-saving and environmental protection products will account for more than 85% of the government procurement scale of similar products, which will effectively promote the development of related industries and play a positive leading role in social green consumption.
A number of tax policies help green and low-carbon development
Since the "Thirteenth Five-Year Plan", China has formed a green tax framework with environmental protection tax, resource tax and farmland occupation tax as "multiple taxes" and systematic preferential tax policies such as value-added tax and enterprise income tax as "multi-policy combination".
It is understood that in the current tax system, resource tax, consumption tax, value-added tax, income tax, vehicle purchase tax and vehicle and vessel tax are closely related to ecological environment protection. Policy design not only pays attention to the encouragement of ecological protection and innovation and development, but also strengthens the constraint of ecological destruction and extensive development. It also actively promoted tax reduction and fee reduction, released policy dividends, and injected strong impetus into local high-quality development.
The relevant person in charge of the Ministry of Finance said that at present, the main tax policies supporting green and low-carbon development are as follows:
First, a consumption tax is levied on refined oil to regulate energy consumption in the transportation sector. China implemented the reform of refined oil tax and fee in 2009, and then raised the unit tax of refined oil several times.
The second is to set different consumption tax rates, reduce automobile purchase tax and vehicle and vessel tax, and guide green and low-carbon travel. According to the principle of "large displacement and more negative tax, small displacement and less negative tax", the applicable tax rate of consumption tax on passenger cars and motorcycles is set; Exemption from vehicle purchase tax for new energy vehicles; New energy vehicles are exempt from travel tax, and energy-saving vehicles are subject to travel tax by half.
Third, the environmental protection tax will be levied from 20 18 to reduce pollutant emissions. Collect four kinds of pollutants: air pollutants, water pollutants, solid waste and noise. The rising emission costs of key energy-using units and emission units in thermal power, steel, cement, chemical industry and other industries have played a positive role in encouraging cleaner production and promoting energy conservation and emission reduction.
Four, since 2065438+July 2006, the comprehensive implementation of the reform of mineral resources tax ad valorem, promote resource conservation and intensive use.
Fifth, implement preferential tax policies related to value-added tax and enterprise income tax, and guide enterprises to replace fossil energy with clean energy and renewable energy.
In addition, in order to improve the preferential tax policies for environmental protection, energy saving and water saving, the Catalogue of Preferential Enterprise Income Tax for Environmental Protection, Energy Saving and Water Saving Projects (202 1 Edition) was issued. In order to improve the tax policy for comprehensive utilization of resources, the Announcement on Improving the Value-added Tax Policy for Comprehensive Utilization of Resources and the Preferential Catalogue of Enterprise Income Tax for Comprehensive Utilization of Resources (202 1 Edition) were issued.
Stabilize and vigorously support the development of clean energy.
The "Opinions" propose to optimize the clean energy support policies, vigorously support the high-proportion application of renewable energy, and promote the construction of a new power system with a gradual increase in the proportion of new energy; Support renewable energy such as photovoltaic, wind power, biomass energy and new energy with stable output to replace fossil energy.
Supporting the construction of a clean, low-carbon, safe and efficient energy system is an important work to promote carbon neutrality at the peak of carbon dioxide emissions. The reporter learned from the Ministry of Finance that in recent years, the central government has attached great importance to this and achieved remarkable results.
The first is to implement the financial subsidy policy for the promotion and application of new energy vehicles. It is reported that the Ministry of Finance, together with relevant departments, will continue to improve the subsidy policy for the purchase of new energy vehicles, constantly raise the technical threshold for subsidies, reasonably grasp the intensity and rhythm of subsidy standards, and promote the high-quality development of the new energy vehicle industry. In 20021year, the sales volume of new energy vehicles in China reached 352 1 10,000 vehicles, a year-on-year increase of 1.6 times, ranking first in the world for seven consecutive years. At the end of 20021,the Ministry of Finance issued a notice with relevant departments, comprehensively considering the development planning of new energy vehicle industry, market sales trends and smooth transition of enterprises, and clearly terminating the purchase subsidy policy for new energy vehicles on June 65438+February 3 1, 2022.
The second is to implement the subsidy policy for renewable energy power generation. According to reports, since 2006, the central government has implemented a subsidy policy for renewable energy power generation based on fixed electricity prices, striving to promote the high-quality development of renewable energy. By the end of 20021,the installed capacity of renewable energy in China reached163 million kilowatts, including 328 million kilowatts of wind power, 306 million kilowatts of photovoltaic power generation and 37.98 million kilowatts of biomass power generation. In 20021year, the national renewable energy generation reached 2.48 trillion kwh.
The third is to encourage the development and utilization of unconventional natural gas. With the support of the policy, the actual exploitation and utilization of unconventional natural gas in 20021year accounted for more than 1/3 of China's total natural gas production, which became an important guarantee for production.
The fourth is to promote clean heating in winter in the northern region. It is reported that in recent years, the central government has arranged special funds for the prevention and control of air pollution to support the winter clean heating work in the northern region, including five batches of 88 cities, guiding all localities to carry out clean heating renovation and energy-saving renovation of existing buildings in a safe and orderly manner according to local conditions, effectively reducing the consumption of loose coal, promoting the coordinated promotion of pollution reduction and carbon reduction, and promoting the green transformation of energy structure.