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