目前,我国经济正步入崭新的后危机时期,这是一个资源有限和发展加速度矛盾日益突出、国际能源关系愈发紧张的时期,由此,低碳模式成为世界经济的新拐点。我国作为当今世界最大的发展中国家,必须抓住这一难得的历史际遇,率先发展低碳经济,循序渐进实现经济转型。财税政策作为一国宏观调控的重要手段之一,在这关键时刻必须运用得当,成为发展低碳经济的助推之力。 At present, the economy of our country is entering a period of new post-crisis. This is a time when the contradiction between limited resources and acceleration of development has become increasingly prominent and the international energy relations have become increasingly tense. As a result, the low-carbon model has become a new turning point in the world economy. As the largest developing country in the world today, our country must seize this rare historic occasion, take the lead in developing a low-carbon economy and gradually realize economic restructuring. As one of the important means of a country’s macroeconomic regulation and control, fiscal and tax policies must be properly used at this crucial moment and become a boost to the development of a low-carbon economy.