发展低碳经济,在很大程度上是对市场运行过程中外部性的一种纠正,因而应该以政府为主导,而税收政策则是政府促进低碳经济发展的重要调控手段之一。应按照低碳经济发展的目标和功能定位,在国家现行的政策范围内,强化税收政策的产业导向功能,鼓励和支持科技含量高、资源消耗低、环境污染少、经济效益好的行业和企业发展。1.发展生态农业。我国农业是典型的以家庭为单 The development of a low-carbon economy is to a large extent a correction to the externalities in the operation of the market and should be led by the government. Taxation is one of the important regulatory measures by the government to promote the development of a low-carbon economy. In line with the objectives and functions of low-carbon economy development, we should strengthen the industry-oriented function of taxation policies within the existing national policies and encourage and support industries and enterprises with high technological content, low resource consumption, less environmental pollution and good economic returns development of. 1. Development of ecological agriculture. China’s agriculture is typical of the family as a single