Analysis on the Current System of China’s Low-carbon Fiscal and Tax Policies: Based on the Analysis of the Policy Text

DOI

10.2991/assehr.k.200826.009How to use a DOI?

Keywords

China, low-carbon fiscal and tax policies, analysis of the policy texts, current policy system

Abstract

For the evaluation of the content of the existing China ’s low-carbon fiscal and taxation policy system. This paper uses quantitative analysis of policy texts, through quantitative analysis and content mining of China ’s low-carbon fiscal and taxation policy text since 2014, it is found that China ’s current low-carbon fiscal and taxation policy is limited by the system. Under the influence of factors such as status lock, the problems of simplification, fragmentation, and insufficient process control of low-carbon fiscal and taxation policy tools are widespread. In the future, the system and mechanism should be deepened from the decisive role of catering to market resources reform.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yang Liu
AU  - Na Meng
PY  - 2020
DA  - 2020/08/28
TI  - Analysis on the Current System of China’s Low-carbon Fiscal and Tax Policies: Based on the Analysis of the Policy Text
BT  - Proceedings of the 2020 4th International Seminar on Education, Management and Social Sciences (ISEMSS 2020)
PB  - Atlantis Press
SP  - 39
EP  - 42
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200826.009
DO  - 10.2991/assehr.k.200826.009
ID  - Liu2020
ER  -