促进节能服务产业发展的财税政策模式

节能服务产业是以节能服务公司为代表的新兴服务业。分析了我国现有节能服务产业发展财税支持政策存在的问题与不足，并提出了一系列的财税政策建议。就促进节能服务产业发展而言．我国财税政策调整的基本目标和方向应是显著提高财税政策在推动节能服务产业发展中的重大作用，近期主要围绕支持实现“十一五”国家节能目标，尽快制定和完善能够显著推动节能服务产业发展的财税政策：中长期阶段围绕支持实施建设资源节约型社会这一国家战略，逐步形成健全的节能服务产业发展财税支持政策体系。

Fiscal and Taxation Policy Pattern for Promoting Energy Saving Service Industry Development

Energy saving service industry is the rising service industry which takes EMCo as the representative.The paper analyses the problems and inadequacy existing in China＇s present fiscal and taxation support policy for energy saving industry development ,and puts forth a series of suggestions for the fiscal and taxation policy.With regard to promoting energy saving service industry,the basic objective and orientation of China＇s fiscal and taxation policy adjustment should be to improve considerably the roles of fiscal and taxation policies in promoting this industry.In the near term,with focus on supporting the realization of the national energy saving target for the l lth Five-Year Plan,relevant fiscal and taxation policies should be formulated and improved as soon as possible ,which can considerably promote the development of the industry,and from the medium-and-long term point of view,aiming at supporting the national strategy of constructing the resource saving society,a sound fiscal and taxation support policy system for the industry development should be built up steadily.