绿色税收体系服务中国式现代化的价值意蕴、现实挑战与优化路径  

Green Tax System Serves Chinese Modernization:Value Implications,Practical Challenges and Optimization Paths

作　　者：宋凤轩[1,2] 王丽[1,2] SONG Fengxuan;WANG Li

机构地区：[1]河北大学管理学院 [2]河北大学共同富裕研究中心

出　　处：《国际税收》2024年第3期45-52,共8页International Taxation In China

基　　金：国家社会科学基金重点项目“直接税改革、税制结构优化与国家治理现代化研究”(项目编号:20AJY022)的阶段性研究成果。

摘　　要：绿色税收体系作为生态环境保护的重要利器,将在服务人与自然和谐共生的中国式现代化中大有可为。完善绿色税收体系是适应社会发展形势的必然要求,是实现人与自然和谐共生的题中之义,是助力实现共同富裕的现实需要。基于现阶段我国绿色税收体系在服务中国式现代化过程中面临的一系列现实挑战,继续探索优化绿色税收体系的路径显得更为重要。未来,我国应坚持绿色发展理念,系统设计绿色税收体系,充分发挥其生态环境保护的作用,以期更好推动我国经济社会发展绿色转型,进而加快推进人与自然和谐共生的中国式现代化。As an important tool for ecological and environmental protection,green tax system will play a great role in serving the Chinese modernization of harmonious coexistence between humanity and nature.Improving the green tax system is an inevitable requirement for adapting to the social development situation,a key point for realizing the harmonious coexistence between humanity and nature,and a realistic need to help realize common prosperity.Based on a series of realistic challenges faced by China's green tax system in the process of serving Chinese modernization,it is more important to continue to explore the path of optimizing the green tax system.In the future,China should adhere to the concept of green development,systematically design a green tax system,and give full play to its role in ecological and environmental protection,so as to better promote the green transformation of China's economic and social development,and then accelerate the Chinese modernization of harmonious coexistence between humanity and nature.

关 键 词：绿色税收 中国式现代化 新发展理念 

分 类 号：F810.42[经济管理—财政学]