碳达峰、碳中和背景下山西省节能提效的财税政策路径探析
An Analysis of the Fiscal and Taxation Policies Path of Energy Conservation and Efficiency Improvement in Shanxi Province under the Background of Peak Carbon Dioxide Emissions and Achieve Carbon Neutrality

本文基于碳达峰、碳中和目标，分析了山西省节能提效的惩罚性和激励性这两种财税政策的实施现状，并对其实施效果进行了绩效评价。结果表明，山西省节能提效财税政策的效果较明显。但现有政策仍存在一些问题，进而提出了应加大节能财政资金的投入力度、发挥税收政策的调节作用、利用好政府绿色采购制度等建议。
Based on the goal to peak carbon dioxide emissions and achieve carbon neutrality, this paper ana-lyzes the current implementation status of the two kinds of fiscal and taxation policies, namely the punitive and incentive policies for energy conservation and efficiency improvement in Shanxi Prov-ince, and conducts a performance evaluation of their implementation effects. The results show that the effect of the fiscal and taxation policies of energy-saving and efficiency improvement in Shanxi Province is more obvious. However, there are still some problems in the existing policies, and some suggestions are put forward, such as increasing the investment of energy saving financial funds, giving play to the regulatory role of tax policies, and making good use of the government's green procurement system.