完善我国绿色税制研究
A Research on the Perfection of the Green Tax System in China
刘虎1
作者信息
摘要
税收是推动绿色低碳发展的重要政策工具.为落实好党中央关于碳达峰碳中和目标的重大战略决策,应健全有利于该目标实现的绿色税制.本文研究了我国现行绿色税制的实施成效及存在问题,并在借鉴国外实践经验的基础上,提出碳达峰碳中和目标下我国税制应从在环境保护税中新增二氧化碳税目、做好绿色税种的联动改革、加大增值税和所得税的优惠力度、强化绿色税收与其他政策的协同等方面进行优化,系统构建科学完备的绿色税收体系,有效支持绿色低碳发展.
Abstract
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.
关键词
碳达峰/碳中和/绿色税制/环境保护Key words
Carbon Peak/Carbon Neutrality/Green Tax System/Environmental Protection引用本文复制引用
出版年
2024
NETL
NSTL
万方数据