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与"双碳"目标相适应的碳减排税收政策研析

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随着"双碳"目标的提出和美丽中国建设工作的逐步深入,构建碳减排税收政策体系的重要性日益突出.在客观认识碳减排税收政策现状的基础上,应基于实现"双碳"目标的需要看待现行碳减排税收政策存在的缺位和调节不足等问题.建议遵循碳减排税收政策体系的目标要求,分阶段适度加大约束性碳减排税收政策调控力度,优化激励性碳减排税收政策调节范围和力度,加快构建与"双碳"目标相适应的碳减排税收政策体系.
An Analysis of the Carbon Emission Reduction Tax Policies Adapting to the Carbon Peaking and Carbon Neutrality Goals
With the proposal of carbon peaking and carbon neutrality goals and the gradual deepening of the construction of the Beautiful China Initiative,the importance of building a carbon emission reduction tax policy system is becoming more and more prominent.On the basis of an objective understanding of the current situation of carbon emission reduction tax policy,the lack of position and insufficient regulation of the current carbon emission reduction tax policy should be viewed based on the need to achieve the carbon peaking and carbon neutrality goals.It is recommended to follow the target requirements of the carbon emission reduction tax policy system,moderately increase regulation of the obligatory carbon emission reduction tax policy,optimize the scope and strength of the incentive carbon emission reduction tax policy,and accelerate the construction of the carbon emission reduction tax policy system that is in line with carbon peaking and carbon neutrality goals.

Carbon Peaking and Carbon Neutrality GoalsCarbon Emission ReductionTax PolicyCarbon Tax

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中国财政科学研究院

"双碳"目标 碳减排 税收政策 碳税

2024

税务研究
中国税务杂志社

税务研究

CSSCICHSSCD北大核心
影响因子:1.497
ISSN:1003-448X
年,卷(期):2024.(11)