首页|绿色税制改革与征收VOCs环保税研究

绿色税制改革与征收VOCs环保税研究

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我国绿色税收体系已经基本建立,未来不断深入推进绿色税制改革释放绿色税收的高质量发展红利会成为中国式现代化的持续强劲动力。如何将VOCs环保税征收与当前的绿色税制改革有效衔接是当前我国推动绿色发展、提升国家生态环境治理能力和实现高效环境保护的关键。通过文献研究和案例比较等方法,分析了我国绿色税制改革的基本情况和存在的问题,阐述了以征收VOCs环保税推进绿色税制改革的必要性,研究了美国、欧盟和日本等发达国家征收VOCs环保税的做法及对我国的启示,得出了以下结论:研究VOCs环保税的征收将会推动更大范围的绿色税制改革,加快全领域绿色转型;全领域绿色转型离不开绿色税收制度体系的全面扩围。最终提出要尽快建立征收VOCs环保税的政策机制,放大VOCs环保税与其他政策的协同治理效应,进而探索VOCs环保税的创新型科学征收,实现以VOCs环保税推进我国绿色税制改革的政策建议。
Study of Green Tax Reform and Levying VOCs Environmental Tax
China's green tax system is basically established.However,the continuous and in-depth promotion of green tax reform is a continued strong driving force for achieving high-quality economic development and accel-erating Chinese-style modernization.How to effectively connect the VOCs environmental tax with the current green tax reform is the key to promoting China's green development,promoting the national ecological environ-ment governance capacity and achieving effiicient environmental protection.The study of green tax reform and the collection of VOCs environmental tax aims to speed up the inclusion of VOCs in the scope of environmental tax and effectively improve the quality of the ecological environment.By means of literature research and case com-parison,this paper analyzes the basic situation and existing problems of the green tax reform in China,expounds the necessity of levying the VOCs environmental tax reform to promote the green tax reform,studies the practice of levying the VOCs environmental tax in developed countries such as the United States,the European Union and Japan and the enlightenment to China.The following conclusions are reached.Studying the collection of VOCs environmental tax will promote a wider range of green tax reform and accelerate the green transformation in the whole field;Similarly,the green transformation in the whole field is inseparable from the comprehensive expan-sion of the green tax system.Finally,it is proposed to establish a policy mechanism for the collection of VOCs en-vironmental tax as soon as possible,amplify the synergistic governance effect of VOCs environmental tax and other policies,then explore the innovative scientific collection of VOCs environmental tax,and realize the policy proposal of promoting China's green tax reform with VOCs environmental tax.

green tax reformgreen tax systemVOCsenvironmental tax

谷其亮、白永亮、成金华、薛欣欣、刘梦娜、陈卫

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中国石化股份公司江苏油田分公司,江苏 扬州 225009

中国地质大学(武汉)经济管理学院,湖北武汉 430000

湖北省生态文明研究中心,湖北 武汉 430000

碳排放权交易省部共建协同创新中心,湖北 武汉 430000

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绿色税制改革 绿色税收体系 VOCs 环保税

2024

绿色科技
花木盆景杂志社

绿色科技

影响因子:0.365
ISSN:1674-9944
年,卷(期):2024.26(21)