双碳目标下我国绿色税收的碳减排效应
Carbon Reduction Effect of China's Green Tax Under Double Carbon Goal
王慧1
作者信息
- 1. 山东华宇工学院,山东 德州 253000
- 折叠
摘要
税收政策作为政府引导与支持的重要政策工具,日益发挥其在各领域低碳发展中的关键作用.在对"绿色税收"与"碳减排"概念进行阐述的基础上,分析我国碳排放事实特征与绿色税收事实特征,进一步探究当前我国绿色税收在碳减排方面存在的主要问题并提出加大资源税改革力度、强化消费税的碳减排能力、加强车辆购置税等税种制度设计、拓展环境保护税征税范围等解决对策.
Abstract
As an important policy tool for government guidance and support,tax policy is increasingly playing a key role in low-carbon development in various fields.The study expounds the concepts of"green tax"and"carbon emission reduction",analyzes the factual characteristics of China's carbon emission and green tax,and further explores the main existing problems of China's green tax in carbon emission reduction.It is suggested to promote the reform of resource tax,improve the carbon emission reduction capacity of consumption tax,promote the design of tax systems such as vehicle purchase tax,and expand the scope of environmental protection tax,etc.
关键词
双碳目标/绿色税收/碳减排Key words
Dual carbon goal/Green taxation/Carbon emission reduction引用本文复制引用
出版年
2024
NETL
NSTL
万方数据