基于低碳经济背景的我国绿色税收体系研究  

Study on Green Tax System from the Perspective of Low-carbon Economy

作　　者：郑洁[1,2] 翟胜宝[2] 

机构地区：[1]东北财经大学,辽宁大连116025 [2]安徽财经大学,安徽蚌埠233041

出　　处：《石家庄经济学院学报》2011年第5期42-45,共4页Journal of Shijiazhuang University of Economics

基　　金：教育部人文社会科学研究青年基金项目"公允价值计量模式下上市公司会计政策选择研究"(09YJC790007)的阶段性成果

摘　　要：通过征税或其他税收措施促进引导低碳经济,已成为许多国家税制改革的重要内容。发展低碳经济已成为全国乃至全世界共同面临的重大课题。低碳经济不仅是产业问题、经济问题,同时也是环境问题、社会问题和可持续发展问题。中国现有的税收体系在推广节能环保等低碳产品应用方面已经起到一定的促进作用,但仍然需要进一步完善。提出税收制度应适应低碳经济的发展要求,把低碳经济政策的制定与税制改革统筹结合,通过开征环境税、适时引进碳税、完善税收优惠政策等,构建适合中国低碳经济发展的绿色税收体系。Promoting low-carbon economy and harmonious society development through taxation or other revenue measures has become an important issue for taxation system reform in many countries.Low-carbon economy has become a major subject for China and the rest of the world.Low-carbon economy is not only an industrial and economic issue,but also the issue of environment,society and sustainable development.This paper presents that the tax system in China should be adapted to the requirements of low carbon economy,and combine the low carbon economic policies with the tax reform.Through the introduction of environmental taxes and carbon taxes,perfection of tax incentive system,the green tax system for low carbon economic development can be established.

关 键 词：低碳经济 环境税 绿色税收 

分 类 号：F062.2[经济管理—政治经济学]