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全链条推进碳中和的绿色税收政策:国际经验与政策建议

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全面推进美丽中国建设应坚持系统观念,立足全链条视角寻求碳中和的实现路径.本文根据源头减碳、过程降碳、末端固碳的全链条碳中和路径,对我国当前绿色税收政策进行分类分析.通过与典型国家全链条推进碳中和的绿色税收政策经验对比,发现我国仍存在全链条的绿色税收政策体系有待补充、绿色税收政策的调节对象和覆盖范围有待扩大等问题.结合我国实际情况,本文提出完善全链条的绿色税收政策体系、扩大绿色税收政策的调节对象和覆盖范围、提高绿色税收政策的针对性和降低绿色税收优惠门槛等政策建议.
Green Tax Policies for Promoting Carbon Neutrality Throughout the Whole-Chain:International Experience and Policy Recommendations
To comprehensively promote the construction of a beautiful China,we should adhere to the systematic concept and seek the realization path of carbon neutrality based on a whole-chain perspective.This paper analyzes China's current green tax policies according to the whole-chain carbon-neutral path of carbon reduction at the source,carbon reduction during the process and carbon sequestration at the end.Comparing the green tax policy experience of typical countries in promoting carbon neutrality in the whole-chain,it is found that there are still problems such as the whole-chain green tax policy system still needs to be supplemented,and the adjustment objects and coverage of green tax policies need to be expanded.Combining the actual situation in China,policy recommendations are proposed,including improving the whole-chain of green tax policy system,expanding the adjustment objects and coverage of green tax policies,improving the pertinence of green tax policies,and lowering the threshold for green tax incentives.

Carbon neutrality throughout the whole-chainGreen tax policyCarbon reduction at the sourceCarbon reduction during the processCarbon sequestration at the end

王烨、郭权、鹿洪源、温晓东

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国家税务总局大连市税务局税收科学研究所

天津财经大学财税与公共管理学院

全链条碳中和 绿色税收政策 源头减碳 过程降碳 末端固碳

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(12)