完善我国绿色税收制度的探讨  

A Discussion on Improvement of the Green Tax System in China

作　　者：徐会超 张晓杰 Xu Huichao;Zhang Xiaojie

机构地区：[1]中南财经政法大学会计学院 [2]中南财经政法大学注册会计师行业发展研究中心

出　　处：《税务研究》2018年第9期101-104,共4页

摘　　要："创新、协调、绿色、开放、共享"五大发展理念的提出,将"绿色发展"推向前所未有的高度。为推进绿色发展,构建完善的绿色税收制度已成为现实的选择。本文阐述了绿色税收制度的概念及其完善的必要性,分析了我国现行绿色税收制度的发展现状及不足,并提出了完善我国绿色税收制度的对策建议。Pollution prevention is one of the three major tasks （i.e., prevention and resolution of major risks, targeted poverty alleviation and pollution prevention） at the present stage in China. China has attached an unprecedented importance to the green development. To promote the green development, establishment of a sound green tax system has become a realistic choice. This paper expounds the concept of green tax system and the necessity of its improvement. The paper analyzes the development status and shortcomings of the existing green tax system in the country. On this basis, the paper puts forward some countermeasures and suggestions on improvement of the green tax system.

关 键 词：绿色发展 绿色税收 环境保护 

分 类 号：F812.42[经济管理—财政学]