我国绿色税收体系改革之我见  

Opinions on Reform of Green Tax System in China

作　　者：吕敏[1,2] 齐晓安[1] 

机构地区：[1]东北师范大学马克思主义学部,吉林长春130024 [2]吉林财经大学人事处,吉林长春130117

出　　处：《税务与经济》2015年第1期99-105,共7页Taxation and Economy

摘　　要：在可持续发展的时代背景下,税收作为筹集财政收入的主要形式和国家调控经济的重要手段,可以而且应当在"建立系统完整的生态文明制度体系"以及可持续发展中发挥应有的作用。目前我国的绿色税收没有真正起到保护生态环境的作用。提高我国绿色税收体系在税收制度中的地位,改革现行的绿色税收体系,是实现生态文明和可持续发展的必然选择。我国绿色税收体系改革已经具备了政治、社会及制度基础。我国新的绿色税收体系应由改革后的资源税、新开征的环境污染税和能源税三大税种以及其他税种中的"绿色元素"构成。In the context of sustainable development, tax revenue, as a main form of raising fiscal revenue and an important means of national economic regulation, plays a prominent role in establishing ecological civilization system with systematic integrity and in the sustainable development. At present, green tax system in China could not protect ecological environment. In order to realize ecological civilization and sustainable development, green tax system should be improved and reformed in tax system. Politics, society and system lay a foundation for the reform of green tax system. Green tax system should be composed of resource tax after reform, new levied environmental pollution tax and ＂green element＂ in other taxes.

关 键 词：绿色税收体系 生态环境保护 资源税 环境污染税 能源税 

分 类 号：F810.422[经济管理—财政学]