Innovation of Environmental Taxation System in the Context of Building a Beautiful China
The innovation of environmental taxation system is of great significance for continuously and deeply promoting environmental pollution control,accelerating the green transformation of development mode,and real-izing the modernization of harmony between humanity and nature. The evolution of environmental taxation sys-tem has gone through four stages:initial exploration,basic formation,optimization and adjustment,and deepen-ing application. On the new journey of comprehensive promotion of building a beautiful China,the innovation of environmental taxation system should further strengthen the regulatory function of environmental taxation sys-tem on environmental behavior and explore its cultivation function on green productivity,stimulate its guidance function on green consumption and production behavior,and expand its supporting role in achieving the goals of carbon peak and carbon neutrality. The current environmental taxation system is facing practical challenges such as its weak ability to regulate environmental behavior,its shortcoming in promoting substantive green inno-vation,its limited incentive to guide green consumption and production,and the need to enhance its role in pro-moting carbon emissions reduction. It is thus required to further deepen the environmental taxation system re-form,including optimizing environmental protection tax,expanding resource tax,perfecting consumption tax and other tax categories,researching a levy on carbon,improving various tax preferential policies,strengthening tax collection and control,etc.,in order to help to accelerate the process of building a beautiful China.
fiscal and taxation system reformgreen taxationgreen productivityecological and environmental governanceecological civilisation system
万方数据
维普
