研究设立国家低碳转型基金 研究支持碳减排相关税收政策

Core Viewpoint - The Ministry of Finance has released the "Opinions on Financial Support for Achieving Carbon Peak and Carbon Neutrality," outlining a framework for fiscal policies to support green and low-carbon development, aiming for a preliminary establishment by 2025 and a mature system by 2060 [1]. Group 1: Key Directions and Areas of Support - The "Opinions" emphasize six key areas for support: building a clean, low-carbon, safe, and efficient energy system; facilitating green and low-carbon transitions in key industries; promoting green and low-carbon technological innovation and infrastructure; supporting green lifestyles and resource conservation; enhancing carbon sink capabilities; and improving the green and low-carbon market system [1]. Group 2: Fiscal Policy Measures - Five major fiscal measures are proposed, including strengthening the guiding role of fiscal funds, improving market-oriented investment mechanisms, leveraging tax policies for incentives and constraints, enhancing government green procurement policies, and strengthening international cooperation on climate change [2]. - The "Opinions" call for optimizing fiscal expenditure structure and increasing support for carbon peak and carbon neutrality initiatives, with a focus on key industries and regions demonstrating significant progress [2]. Group 3: Tax Policies - The implementation of various tax policies, including environmental protection tax, resource tax, consumption tax, and corporate income tax, is mandated to promote green and low-carbon development [3]. - The "Opinions" require fiscal departments to clarify funding channels for carbon peak and carbon neutrality initiatives and to enhance the efficiency of fiscal resource allocation [3].