Bidirectional Preferential Tax Strategies of Chinese Government in the Carbon Inclusion System
From the perspective of carbon inclusive system construction,a tripartite evolutionary game model was constructed among government departments,residents,and platforms,and the influ-encing factors were analyzed of government departments'two preferential tax strategies,residents'par-ticipation in carbon reduction projects and platforms'active operation.The results verify that residents'participation is the prerequisite for government departments to implement preferential individual income tax strategy and platforms to operate actively.Residents are more willing to voluntarily participate in car-bon reduction projects when they receive more initial carbon currency,perceive stronger green value,get higher income tax deduction.Regard to the platforms,a moderate initial carbon currency reward is helpful for them to actively operate and residents to voluntarily participate.Their active operations can also be promoted by increasing income tax deduction,economic and reputation benefits,as well as decreasing active operating cost.The implementation of two preferential tax strategies of government departments can incentivize residents'voluntary participation and active operation of platforms,which is positively affected by social reputation benefit and negatively influenced by the cost of preferential tax policy.There-fore,government departments are suggested to establish a dynamic adjustment mechanism for the special individual income tax deduction about carbon reductions and implement a classified and tiered corporate income tax reduction policy for the active operation of platforms.
Residents'carbon emissions reductionCarbon inclusionPreferential taxEvolu-tionary game
NETL
NSTL
万方数据
