Financial and tax policy tools to achieve dual carbon targets -analysis based on Japan as an example
July 14, 2022 09:41 Source: "China Social Sciences", July 14, 2022, Issue 2448 Author: Li Qingru

Japan announced in October 2020 that it will achieve the long -term goal of carbon neutrality in 2050,In April 2021, it was proposed that the mid -term target of 46%of the greenhouse gas emissions during the carbon peak in 2013 in 2013。For this,The Japanese government introduced the "Green Growth Strategy",Strive to create a "benign cycle of economic and environment",Emphasizing the use of multiple policy tools to promote the implementation of carbon neutrality。

Increase financial investment,Create the "Green Innovation Fund"。To achieve the goal of carbon neutrality in 2050,Japan has made a lot of innovation in policy design。As a financial support measure,The "Green Innovation Fund" with a total amount of 2 trillion yen in the fiscal budget,It mainly supports indispensable in the process of carbon neutralization、Key areas of the basis of industrial competitiveness,From technology development、Empirical to social application,Continue to provide funding support for ten years。

"Green Innovation Fund" is divided into three key areas,One is the popularity of green power,Including the low cost of offshore wind power generation、Development of solar batteries for the second generation, etc.; The second is the conversion of energy structure,Including the construction of large -scale hydrogen energy supply chain、Promotion of hydrogenation of hydrogenation、Application of hydrogen in the steel forging process、Construction of the fuel ammonia supply chain、Separation and recycling of carbon dioxide、Development of emission reduction technology in waste treatment, etc. The third is the industrial structure conversion,Including the development of a new generation of batteries and motors,The development Bet365 app download and empirical evidence of the popularization of new energy vehicles for the transformation of the supply chain technology of the accompanying supply chain、Construction of Smart Travel Society、Construction of Digital Infrastructure for the next generation、Development of a new generation of aircraft and ships、Development of carbon dioxide reduction and absorption technology in the agriculture and forestry and water industry。March 2021,The fund is officially established,and start bidding。August 2021,Asahi Huancheng、Daily Wife、Tokyo Electricity、New Ridie、Empirical Projects of Hydropower Electric Device Technology Development and Electricity Conversion Empirical Project of Japanese hydrogen energy companies、International hydrogen supply chain technology and hydrogen energy power generation technology development project obtained approval。

Introduction of preferential tax policies,Promoting enterprise carbonization investment。During the establishment of a carbonized society,Carbonization investment in private enterprises plays a vital role。For this,Japan's "Green Growth Strategy" proposed,The Japanese government will be in the "challenge to lead the new era,Investment in boldness、Give full support for innovative private enterprises "。support policy as a tax,Japan created the "Carbon neutralization and investment promotion tax system" in 2021,and officially implemented it in August 2021。

"Carbon neutralization and investment promotion tax system" mainly includes two aspects: one is the "production equipment with significant decarbon effect products" stipulated in the tax law; "Equipment for processed and increased value -added",This system aims to use tax discounts,Stimulate the enthusiasm of enterprise equipment investment,Encourage enterprises to develop environmentally friendly products,Improve production process process,Promoting production and bet365 Play online games operation mode conversion,This is conducive to the implementation of carbon neutrality in the whole society。

At the same time,To promote the development of the digital economy and the green economy synergy,Japan also created the "Digital Transformation Investment Promotion Tax System" during the tax system in 2021。Enterprise purchase of equipment and software that complies with the tax law,Use digital technology to improve business efficiency or improve services,3066_3097,You can directly credit the legal person's tax at 3%of the price obtained by the equipment and software,or select special depreciation at 30%of the price; to encourage data sharing,In the case of data sharing and cooperation across enterprise groups,Derelation standards can be increased to 5%of the price of equipment and software obtained.。"Carbon neutralization and investment promotion tax system" and "digital transformation investment promotion tax system" to claim the upper limit of the legal person tax is 20%of the current legal person tax amount。The Japanese government expects to pass these two systems,Guide future industrial development direction,Encourage enterprises to upgrade carbon neutralization and digitalization to strategic level,For the long -term sustainable development and enhance the competitiveness of competitiveness, investment。

Discuss the design of new carbon tax,Give play to the regulatory role of tax policy。The current carbon tax in Japan is called "Earth Warm Countermeasure Tax",Taxation of Bet365 lotto review carbon dioxide emissions caused by fossil fuel,Carbon dioxide emissions per ton is converted to collect 289 yen,Countries that have levied carbon taxes internationally at a lower level。With the increase of emission reduction targets,The regulation role of the tax policy is even more important。For this,Japan's environmental effort to push new carbon tax,and set up a special agency to discuss and design the tax rate and levy of carbon taxes,It is expected to gradually increase the amount of carbon dioxide emissions per ton of carbon dioxide,and expand the tax collection link。

In order to clarify the economic and social impact of the new type of carbon tax,June 2021,The Ministry of Environment Organization Japan's Institute of Value Comprehensive Research Institute and National Institute of Environmental Research Institute,Use professional technology for calculation。Results show,First,Suppose the tax rate of the existing "Earth Warm Countermeasure Tax" increases by 1,000 yen、3000 yen、5000 yen、10,000 yen,According to the calculation results of the two institutions,The higher the tax rate, the more significant the emission reduction effect is,But at the same time,In the case where the fiscal expenditure structure is unchanged,The higher the tax rate,The negative impact on the actual domestic product (GDP) is also greater; the second,According to the calculation results of the National Institute of Environment,If the taxation income of carbon taxes is used to subsidize energy conservation and emission -reduction -related investment,So the negative effect on GDP can be greatly slowed up; third,Based on the calculation results of the Institute of Value Comprehensive Institute of Policy Investment Banking Bank of Japan,If the taxation income of carbon taxes is used to subsidize energy conservation and emission -reduction -related investment,Not only the negative effect on GDP can be greatly slowed,Even when the tax rate is the highest (increase 10,000 yen),It is still possible to achieve the economic growth rate when the economic growth rate exceeds the carbon tax。Therefore,How to achieve the two stands of economic growth and energy conservation and emission reduction,The key depends on the use of tax income。

Carbon tax as a kind of carbon pricing mechanism,With a wide coverage、Tax rates are stable and predictable and other advantages,It can reduce the market's demand for high carbon energy,It can reduce the market's demand for high Bet365 app download carbon energy、Improve energy use efficiency,and promote energy conservation and emission reduction、Development and technological changes of clean energy; at the same time,Newly added taxes can be used to promote investment、Innovation and technology popularization,Optimize resource allocation,Improve the financial situation,These factors constitute the reason why Japan's current plan to levy new carbon tax。but,If tax increases,equivalent to increasing the burden on the enterprise,It may cause business difficulties,These burdens may ultimately be reflected in the price of products and services,Increase the cost of living in residents; at the same time,The emission reduction effect that regulates through taxes cannot be completely guaranteed; in addition,,As domestic carbon pricing increases,International competitiveness that may affect the industry,These are issues that are currently required to levy new carbon taxes in Japan。

Starting to formulate a carbon border adjustment mechanism,Improve the right to speak international rules。Problems that can reduce the international competitiveness of the industry for the collection of new carbon tax,Proposed in the Japanese industry,The angle of integration from inside and outside,While exploring the new type of carbon tax, promote the carbon border adjustment mechanism。Carbon border adjustment mechanism is levied carbon border tax or tariffs to import goods from imported goods from environmental restrictions,Improve the carbon price of imported products,Maintain the competitiveness of your own products,Prevent domestic production enterprises from flowing out of countries or regions with lower carbon pricing to avoid carbon tax,Causes industrial hollowing。Current,The United States and the European Union have begun to discuss planning,For this,Domestic in Japan,Japan should also start as soon as possible,Determine the regulation of carbon bet365 Play online games border of the country。The specific direction is,On the one hand,Strengthening cooperation with European and American countries in terms of rules formulation and technical standardization,Play influence during the formulation of international rules,Ensure that the interests of Japan's interests,Forms an international rules system dominated by Europe, America, Japan,Create an international environment that is conducive to Japan; on the other hand,Cooperate with emerging countries on specific projects,Use international rules and technical advantages,Provide energy -saving emission reduction equipment、Clean Energy Development、Carbon recycling use、Nuclear energy、hydrogen energy、Biofuel、ammonia hydrogen mixed projects and other projects as well as infrastructure construction expand overseas markets,Ensure that Japanese overseas interests。January 2022,Japanese Prime Minister Kishita Tianshio put forward in his governance policy,Japan will use technology in the fields of hydrogen and ammonia、System and experience advantages,Build a "zero emissions community" with Asian countries,Strategic intent that Japan will continue to strengthen influence in international carbon neutralization。

Actively promote carbon peaks in countries around the world、Under the general trend of carbon neutral,Reasonable design and effectively exerting fiscal and taxation policies is an important subject,The above -mentioned Japanese practice can provide certain reference。Calculated according to the Japanese government,Under the "Green Innovation Fund",Taking the government's 2 trillion yen budget as the start -up fund,It is expected to attract the research and development and equipment investment of private enterprises to 15 trillion yen; under the action of "carbon neutralization and investment promotion tax",It is estimated that it will create a private investment effect of about 1.7 trillion yen in 10 years。Actually,bet365 live casino games Carbon neutrality is not only related to the adjustment of the domestic industrial structure,It is also related to enhancement of international cooperation and international competitiveness,Therefore,Coordination of multiple policy means、Coordination of internal and external policy,Only the dominance of the development of larger overseas markets and international rules。

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