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促进全面绿色转型的税制改革思考

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促进经济社会发展全面绿色转型是解决资源环境生态问题的基础之策.理论和各国实践表明,税收可在促进绿色低碳发展方面发挥重要作用.党的十八大以来,我国绿色低碳税制日趋完善,但相较于全面绿色转型的要求,仍存在完善和优化的空间,突出体现在现行税制重节能减排、轻降碳,应对气候变化的考量不足;税收的减污效应、资源保护和节约效应有待进一步强化;激励绿色低碳生产和生活的税收政策还存在完善的空间.对此,建议强化绿色低碳税制的碳减排导向,进一步完善环境保护税制度、深化资源税改革,优化促进绿色低碳生产和生活的税收优惠政策.
Thoughts on Tax System Reform to Promote a Comprehensive Green Transformation
Promoting the comprehensive green transformation of economic and social development is a funda-mental strategy for addressing resource,environmental,and ecological issues.Both theory and international practices indicate that taxation can play a crucial role in facilitating green and low-carbon development.Since the 18th National Congress of the Communist Party of China,China's green and low-carbon tax system has been increasingly improved.However,compared with the requirements of comprehensive green transformation,there is still room for improvement and optimization.This is prominently reflected in the fact that the current tax sys-tem emphasizes energy conservation,emission reduction,and pays less attention to carbon reduction,with in-sufficient consideration for climate change.The pollution-reduction effect of taxation,as well as the re-source-protection and conservation effects,need to be further strengthened.Moreover,there is still room for im-proving tax policies that encourage green and low-carbon production and lifestyles.In response to these issues,it is recommended to strengthen the carbon-emission-reduction orientation of the green and low-carbon tax system,further improve the environmental protection tax system,deepen the reform of the resource tax,and op-timize tax preferential policies to promote green and low-carbon production and lifestyles.

Comprehensive Green TransformationGreen DevelopmentLow-carbon DevelopmentGreen and Low-carbon Tax System

郝晓婧

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中国财政科学研究院

全面绿色转型 绿色发展 低碳发展 绿色低碳税制

2025

财政科学

财政科学

ISSN:
年,卷(期):2025.109(1)