消费税的深度绿化——环境保护税的探究  

The deep greening of consumption tax——an exploration of environmental protection tax

作　　者：李禛 LI Zhen(Gansu University of Political Science and Law,Lanzhou 730000,China)

机构地区：[1]甘肃政法大学,兰州730000

出　　处：《黑龙江环境通报》2023年第7期130-132,共3页Heilongjiang Environmental Journal

摘　　要：环境保护税是促进绿色发展、实现可持续发展的重要工具,为社会、经济和环境带来可持续的利益。但由于我国对于环境保护税还处于摸索阶段,存在税目设置单一、税收设置不合理、各部门配合有障碍等问题,本文试图通过对这些问题的完善,平衡各方利益,避免过度负担,同时结合其他政策手段,形成全面的绿色转型框架。Environmental protection tax is an important tool to promote green development and achieve sustainable development,bringing sustainable benefits to society,economy and environment.However,as China's environmental protection tax is still in the exploratory stage,there are problems such as single tax item setting,unreasonable tax collection settings and obstacles in coordination between departments.This paper attempts to improve these problems through balancing the interests of all parties,avoiding excessive burden shared by all parties,and combining other policy tools to form a comprehensive framework for green transformation.

关 键 词：消费税 环境保护税 税制绿化 

分 类 号：X322[环境科学与工程—环境工程]