Research on Green Tax System Under the Goal of"Double Carbon"
Against the backdrop of global climate change,China,as a major country,has proposed the"double carbon"goal of carbon peaking and carbon neutrality.With the purpose of protecting the ecological environment,the green tax system plays a positive role in promoting China to achieve the"double carbon"goal,but there is still much room for improvement.This article sorts out the basic situation of the existing green tax system,studies the role of restrictive and incentive green tax systems in reducing carbon emissions,analyzes the possible shortcomings of the existing green tax system in the implementation process of the"double carbon"goal,and puts forward suggestions for improving the green tax system in the future.Firstly,the tax structure of the restrictive green tax system needs to be improved.Secondly,the support for tax incentives in the incentive green tax system should be increased.Thirdly,relevant laws and regulations need to be further improved.Finally,this article suggests that relevant departments should reconsider the introduction of carbon taxes in due course.
"double carbon"green tax systemshortcomings and suggestions