2013年春节前,我国遭遇了最严重的雾霾天气,空气质量为“极度污染”或“危险”级别,全国多个城市被“毒气”笼罩。伴随着工业化进程而无节制消耗的常规化石能源是造成雾霾天气的罪魁祸首。为了应对由此带来的环境压力,发展清洁能源是替代常规化石能源、保障我国经济社会可持续发展的根本之道。由于清洁能源的准公共品属性,需要政府财税政策的大力支持。通过研究我国现行支持清洁能源发展的财税政策,探讨其不足,提出更完善的财税政策建议。 Before the Spring Festival in 2013, China suffered the most severe fog and haze. The air quality was extremely polluted or dangerously dangerous. Many cities across the country were shrouded in gas. Conventional fossil fuels with unrestrained consumption along with industrialization are the culprits in the smog. In order to cope with the environmental pressure brought about by this, the development of clean energy is the fundamental way to replace the conventional fossil energy and ensure the sustainable development of our economy and society. Due to the quasi-public goods properties of clean energy, strong support from the government fiscal policy is required. Through studying the current fiscal and tax policies in support of the development of clean energy in our country, the author discusses its shortcomings and puts forward more consummate financial and taxation policies and suggestions.