The Necessity and Policy Options of Finance in the Development of Low-carbon Economy in China

After agricultural society, industrial society and knowledge economy society, low-carbon economy is a new span of human society, which is a fundamental change of the concept of human survival and development. Developing the low-carbon economy is in need of transitions in production and lifestyle of enterprises and residents, while the state finance plays an essential role in the transitions. Therefore, the fiscal and tax revenue policy system which restricts the high-energy emission behavior of market players, the fiscal and tax support policy system which stimulates the low energy emissions behavior, and the fiscal expenditure policy system which promotes the development of low-carbon economy-should be established and perfected.