A Research on the Perfection of the Green Tax System in China
Taxation is an important policy tool to promote green and low-carbon development.In order to implement the major strategic decision of the Party Central Committee on the goal of carbon peak and carbon neutrality,it is necessary to improve the green tax system that is conducive to the realization of this goal.This paper studies the implementation effect and existing problems of the current green tax system in China.On the basis of learning from foreign practical experience,the paper proposes that under the goal of carbon neutrality,the tax system in China should be optimized from the aspects of adding carbon dioxide tax items to environmental protection tax,doing a good job in the linkage reform of green taxes,increasing the preferential power of value-added tax and income tax,and strengthening the coordination of the green tax with the other policies,so as to build a scientific and complete green tax system systematically and support the green and low-carbon development effectively.
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