A Research on the Construction and Realization Path of China's Green Tax System under the"Dual Carbon"Goals
China's green tax system is becoming increasingly refined and has played a remarkable role in pollution reduction,energy conservation,carbon reduction and green expansion.However,the current green tax system still has several problems,such as the lack of prominence of the main tax categories,the weak functionality of the auxiliary tax categories,and the insufficient incentive coordination of the supplementary tax categories.In response to these problems,by drawing on the main practices of countries such as the United States,the United Kingdom,Japan,Denmark and Finland in constructing green tax systems,countermeasures and suggestions are put forward from aspects such as highlighting the status of the environmental protection tax as the main green tax type,strengthening the energy conservation and emission reduction functions of the resource tax and consumption tax,and improving the preferential policies of value-added tax and corporate income tax,so as to add"tax impetus"to helping achieve the carbon peaking and carbon neutrality goals and comprehensively promoting the construction of a beautiful China.
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