“双重红利”下地方绿色税收体系的优化  

Study on the Optimization of Local Green Tax Systemwith “Double Dividend”

作　　者：田淑英[1] 徐杰芳[1] 

机构地区：[1]安徽大学经济学院,安徽合肥230601

出　　处：《河北大学学报（哲学社会科学版）》2017年第4期103-110,共8页Journal of Hebei University(Philosophy and Social Science)

基　　金：国家社科基金项目"促进林业生态经济发展的公共政策研究"(12BJY141)

摘　　要：我国的绿色税种大部分属于地方税。以地方绿色税收为研究对象,通过梳理我国的地方绿色税收体系主体税种,分析其中部分税种及整个体系中存在的问题。借鉴国外经验,提出我国地方绿色税收体系建议,为完善地方政府绿色税制提供参考,以实现绿色税收的"双重红利"。Most of the green taxes in our country belong to local tax.Taking the local green taxation system as the research object,and through sorting out the main taxes of the local green tax system,this paper analyzes some problems existing in some tax categories and the whole system,thus to draw lessons from foreign experience and put forward suggestions on local green tax system in China.This paper can provide a reference for local government to perfect the green tax system,so as to realize the＂double dividend＂green tax.

关 键 词：双重红利 绿色税收 资源税 能源税 环境保护税 

分 类 号：F812.42[经济管理—财政学]