The diversified characteristics of public finance require that the teaching methods of public finance must be more diversified, innovative and keep pace with the times. The following is what I arranged for you for your reference.

Fan: China's fiscal policy for developing strategic emerging industries. The development of a country cannot be separated from scientific and technological innovation, and scientific and technological innovation cannot be separated from the support of funds. Under the new international situation, developing strategic industries has become the requirement of the times. With the continuous progress of society and the improvement of people's living standards, the requirements for products are getting higher and higher. Enterprises need the support of effective fiscal policies if they want to successfully complete the transformation, but China's current fiscal policies need to be continuously improved in practice.

I. Development Status of Strategic Emerging Industries in China

In recent years, with the support and guidance of the state, China's strategic emerging industries have entered a stage of rapid development. On the basis of sustainable development, some industries have made great breakthroughs and made many achievements, effectively improving the international competitiveness of their products, but there is still a certain gap compared with developed countries. The core problem is that the innovation ability needs to be improved, and only continuous innovation can make progress. However, while the scale of strategic emerging industries in China is constantly expanding, technological innovation has not kept up. The backwardness of this link directly affects the new industries to a new level and restricts their further development. Moreover, many enterprises blindly invest in emerging products without reasonable evaluation, resulting in waste in all aspects. Therefore, while cheering the achievements of emerging industries, we should also pay attention to our own shortcomings, and * * * should also attract attention and actively encourage scientific and technological innovation.

2. China's fiscal policy of developing strategic emerging industries.

Fiscal expenditure policy

1. Direct financial investment Most of China's investment in emerging products is realized by allocating funds to related enterprises. The development of strategic emerging industries is always inseparable from the support of science and technology, and even depends on scientific and technological innovation, which often has its frontier and risk, which makes it difficult to raise funds for such products before development and when they are put into production. In this case, * * * will provide corresponding funds to ensure the smooth development of products.

2. Financial Subsidies Financial subsidies are a policy for individuals and enterprises, mainly including relative price subsidies and enterprise losses, which provide certain protection for enterprises. Cultivate more innovative talents through subsidies and actively make suggestions for the development of emerging industries; Through subsidies, enterprises are encouraged to persist in developing emerging products, invest in more advanced technologies, and gradually adjust the resource allocation structure, so that the development of emerging industries will reach a new level.

3.*** Procurement * * The financial policy of procurement has its unique significance. Through * * * procurement, the market demand can be directly changed, and high demand can expand the production scale of related enterprises, while * * * procurement greatly reduces the product cost of enterprises, and * * * enterprises vigorously develop strategic emerging industries, further affecting the pattern of emerging industries. This method can also effectively prevent products with potential safety hazards from spreading in the market.

Second, the fiscal revenue policy

Fiscal revenue policies include taxes and national debt. Generally speaking, through the implementation of tax reduction or even exemption policies for emerging products enterprises and personnel engaged in related work, employees' income will be increased, the implementation cost of enterprises will be reduced, enterprises will be guided to attach importance to emerging industries, investment in emerging industries will be increased, the position of emerging products in the market will be gradually improved, and the industrial structure will be optimized and upgraded.

Three. Financial Policy Issues of Promoting the Development of Strategic Emerging Industries in China

1. Insufficient financial input

In recent years, the state has also realized the importance of developing strategic emerging products to economic development, so it has given financial support to strategic emerging industries, but there is still a certain gap with the actual demand. Enterprises face many challenges in the process of completing the transformation and turning to invest in emerging enterprises. In order to improve the independent innovation ability of enterprises and develop strategic emerging industries smoothly, national financial support is essential. In China, the investment in R&D and the production of emerging products are far lower than those in other developed countries.

Second, the procurement policy is invalid.

* * * Procurement plays an extremely important role in promoting emerging products. It can be said that the market demand is controlled to a certain extent, and the products are more quickly and easily accepted by consumers. However, China's procurement policy is not very mature and has not achieved the expected results. On the one hand, the procurement policy is inefficient in the actual implementation process and has not developed in the expected direction; On the other hand, * * *' s procurement of strategic emerging products is limited, which does not form a certain scale and has little impact. It has its limitations in improving the demand structure and cannot promote the development of emerging enterprises well, so that enterprises can actively transform and invest in emerging products.

Third, the tax policy needs to be improved.

Tax policy plays an important role in regulating the allocation of resources, but China's tax revenue has not formed a certain system, and the actual effect is not ideal. The scope of tax policy is too broad and too general, and there is no specific reference to which industries and links, which can not achieve the purpose of truly promoting the development of strategic emerging industries. In the early stage of development, especially in the early stage of product research and development, strategic industries face great investment risks. They not only need a lot of start-up funds, but also the product effect is unknown and cannot be guaranteed. Faced with this situation, if there is a venture capital tax policy, it will give great support to enterprises, and China's tax policy in this area needs to be improved. Therefore, the tax policy needs to be improved according to the actual needs of enterprises to form a complete and systematic tax policy that really helps to promote the development of emerging industries.

Four. abstract

The competition between countries is, in the final analysis, the competition of technology and talents. If China wants to find its own way, it must strengthen its sense of innovation, persist in developing emerging industries and constantly adapt to the requirements of the times. Undoubtedly, the smooth and rapid development of emerging industries cannot be separated from the financial support of the state. Only when the state attaches great importance to it and increases investment can enterprises ensure independent innovation, improve technology and further develop strategic emerging industries. To this end, we should be aware of the key role of fiscal policy, constantly find problems in actual implementation and improve them in time, provide substantial guarantee for the development of emerging enterprises, and promote the steady and rapid development of strategic emerging industries.

Fan: Research on fiscal policy of low-carbon economy development The so-called low-carbon economy is based on improving energy utilization efficiency, promoting low-carbon technological innovation and optimizing energy structure, so as to change people's production and lifestyle, reduce people's dependence on non-renewable resources, reduce energy waste and carbon emissions, thus reducing environmental pollution and realizing healthy and sustainable economic development. Fiscal policy refers to some policy incentives used to promote the development of low-carbon economy, which not only ensures the sustainable development of low-carbon economy, but also plays a role in regulating and guiding. In recent years, * * * has issued many financial policies to promote the development of low-carbon economy and achieved many positive results. However, from the current actual situation, there are still some defects in the existing fiscal policy, so it is necessary to further study and improve the fiscal policy to promote low-carbon economy.

First, China's main fiscal policies to promote the development of low-carbon economy

In recent years, China has issued many fiscal policies to promote the development of low-carbon economy, the main contents of which are reflected in the following two points.

1. Financial support policies for energy conservation and environmental protection industries

* * * In order to promote the development of low-carbon economy, a series of fiscal policies have been formulated to support the development of energy-saving and environmental protection industries. First, increase the investment of financial incentive funds in energy-saving technological transformation. The amount of incentive funds is determined according to the energy-saving amount obtained in practice after the energy-saving technical transformation of special projects, and according to relevant standards. This fiscal policy is conducive to strengthening energy-saving technological transformation and promoting the development of low-carbon economy. The second is to encourage the research and development of energy-saving products and benefit the people, such as the research and development and use of some high-efficiency and energy-saving lighting products, which not only reduces the electricity consumption of residents, but also reduces the waste of energy. The third is to increase subsidies for the use of renewable energy-saving materials. For example, in the process of reproduction, the state strengthens subsidies for renewable and energy-saving building materials, subsidizes loans to these enterprises, or implements corresponding incentive policies.

Second, the financial support policy for renewable energy.

This policy is mainly aimed at the development and utilization of renewable energy such as solar energy, wind energy, geothermal energy and biomass energy, aiming at further optimizing China's energy structure and reducing greenhouse gas emissions through the guidance of fiscal policy. Such as financial subsidies for the "Golden Sun" project; State financial support for the "solar roof plan"; Set up special financial funds for wind power projects; Financial subsidies for straw recycling; Financial subsidy policy for the promotion and use of energy-saving vehicles or new energy vehicles.

Second, the problems existing in the fiscal policy system to promote the development of low-carbon economy

A series of fiscal policies to promote the development of low-carbon economy have greatly promoted the transformation and adjustment of economic and industrial structure, improved the utilization rate of energy in China, and promoted the optimization of energy structure in China. However, from the overall goal of developing low-carbon economy, there are still many problems in the current fiscal policy. First of all, the investment of financial support is not high and the pertinence is not strong. In order to vigorously develop low-carbon economy, the first problems that the country must face are economic restructuring and scientific and technological innovation. However, due to the low financial support for energy-saving and environmental protection technologies and new energy research and development technologies, the role of fiscal policy in promoting low-carbon economy development has not been fully reflected. Therefore, the country needs to further increase financial input and support in combination with the actual needs of low-carbon economy development, so as to maintain a long-term and stable development environment for low-carbon economy. Secondly, many current fiscal policies lack the effective guidance of market mechanism. At present, China has not yet formed a financial policy system dominated by market mechanism, and the market guidance mechanism of funds and guarantees is not perfect enough, which is easy to cause the formulation of financial policy to be divorced from the market demand of low-carbon economic development, resulting in low utilization rate of financial funds and weak pertinence. In addition, China has not yet formed a relatively perfect market energy-saving service system, which is not conducive to the fiscal policy to play its due role. Thirdly, there are still some loopholes in the management of financial funds. In order to promote the development of low-carbon economy, the state has invested a lot of special financial funds. However, due to the imperfect organization of fund management, the relatively backward construction of fund management system, and many loopholes in the management and administrative examination and approval of financial special funds, the efficiency of fund use is low, and even special funds are misappropriated, which leads to many energy-saving projects not operating normally.

Third, financial policy recommendations to promote the development of low-carbon economy in China

The first is to standardize the investment and management of financial funds.

In order to further promote the development of low-carbon economy, it is necessary to further improve the investment and management of financial funds. On the one hand, increasing financial investment is the most direct and effective way to promote the development of low-carbon economy. In the financial investment of low-carbon economy, we should pay attention to energy conservation and emission reduction, clean and efficient energy development, low-carbon technology transformation and other aspects to provide stable capital investment for the development of low-carbon economy and long-term financial guarantee for the stable development of low-carbon economy. On the other hand, it is necessary to strengthen the management of special funds for low-carbon economy, ensure the rational use of funds, improve the efficiency of the use of financial funds, and promote the sustainable development of low-carbon economy. In addition, * * * should also clarify the key areas supported by financial funds and constantly adjust China's industrial structure, so as to promote energy conservation and emission reduction. For example, strengthen support for scientific and technological innovation, develop more low-carbon technologies, optimize the energy utilization structure, and support the development of some low-energy and clean energy enterprises; Pay attention to sewage treatment, new energy development, environmental protection and other projects, and promote technological transformation and building energy conservation of existing large enterprises.

Second, improve the financial subsidy rules and guide enterprises to develop a low-carbon economy.

It is an effective way to promote the development of China's low-carbon economy by using the national financial subsidy mechanism to guide enterprises to vigorously develop low-carbon economy. Therefore, all localities must further improve the specific rules of financial subsidies in light of local conditions. First, use financial subsidies to subsidize the cost of environmental governance and the protection of scarce resources, and guide enterprises to strengthen environmental protection and resource conservation; Second, give discount loans to some enterprises that develop and utilize clean energy and waste recycling; Third, preferential policies are given to enterprises that consciously control sewage and gas emissions in terms of loan interest rates and repayment conditions; Fourth, the use of clean energy should be subsidized in price; The fifth is to subsidize the technological transformation of energy, energy conservation and emission reduction of enterprises. In addition, the state financial subsidies will be used to guide local governments to actively promote clean energy and energy-saving vehicles in the fields of public transport, private cars and taxis. Can also play an effective role in promoting.

Third, improve the related fiscal and taxation system.

In view of the actual situation of environmental protection, energy saving and emission reduction in China, the current tax system should be adjusted and improved to form an effective supplement to fiscal policy. In this regard, we should actively study and formulate tax policies related to the environment, implement new taxes such as environmental tax and carbon tax, ensure the paid use of environmental resources, and achieve the purpose of energy conservation, emission reduction and environmental protection. One is to levy consumption tax on products that will cause environmental pollution after use, improve the levy standard of these products, and set the unit tax of products according to the scarcity of resources. For those products with non-renewable resources and high scarcity, the tax rate should be raised to improve the utilization efficiency of these energy sources and avoid resource waste. Second, a carbon tax should be levied, which is not only conducive to saving resources and improving utilization efficiency, but also can reduce the emissions of greenhouse gases such as carbon dioxide, so as not to aggravate the greenhouse effect.

Fourth, establish a financial compensation mechanism for energy prices.

In order to realize the efficient use of energy, China should directly introduce energy into the market mechanism, organically adjust the energy price according to the price law in the market and the supply and demand situation in the market, so that the environmental cost can be finally reflected in the market price, and establish a systematic and complete energy price system. With the establishment of the energy price system, the Ministry of * * * should further establish a scientific energy cost accounting system and improve the pricing mechanism of energy such as coal, electricity, oil and natural gas, so that it can timely and accurately reflect the price changes in the international market and the balance of energy supply and demand in the domestic market. On this basis, the state should further improve the financial compensation mechanism for energy prices, that is, through the optimization of fiscal policies, encourage the development and priority use of clean energy and renewable energy. When the prices of clean energy and renewable energy are too high, financial compensation should be implemented to reduce energy sources with high pollutant emissions such as inferior coal and inferior oil, so as to promote the continuous optimization of China's energy structure and better serve the long-term development of low-carbon economy.

Four. conclusion

In a word, it is a long process to promote the stable and sustainable development of China's low-carbon economy. Although there are still some problems in the current fiscal policy of developing low-carbon economy, there are also many difficulties in the implementation process. However, as long as we work hard to do the relevant work, constantly improve the fiscal policy to promote the development of low-carbon economy, and improve the relevant mechanisms in environment and energy, we will certainly realize the healthy, stable and sustainable development of low-carbon economy.