民用建筑节能领域是市场失灵的公益性领域,在市场经济下,基于市场机制的财税工具激励措施是推动民用建筑节能的有效途径。本文首先说明财税政策工具促进民用建筑节能的必要性,其次提出我国财税工具促进民用建筑节能方面存在问题,进而结合民用建筑节能不同相关利益主体的不同利益诉求,提出财税工具对民用建筑节能激励对象的选择。 In the field of energy saving of civil buildings, it is a public welfare field of market failure. Under the market economy, incentive measures of fiscal tools based on market mechanism are effective ways to promote energy saving in civil buildings. This paper first illustrates the necessity of fiscal policy tools to promote energy saving in civil buildings, and secondly puts forward some problems existing in China’s fiscal tools to promote energy saving of civil buildings. Based on the different interests of different stakeholders in civil building energy conservation, s Choice.