国际绿色税收经验及借鉴  

International Green Tax Experience and Lessons Learned

作　　者：肖仕刚[1,2] 桂靖翔 XIAO Shi-gang;GUI Jing-xiang(School of Law,Chongqing University,Chongqing 400044,China;School of Political and Law,Anshun University,Anshun,Guizhou 561000,China;SGLA(Guiyang)LAW FIRM,Guiyang,Guizhou 560081,China)

机构地区：[1]重庆大学法学院,重庆400044 [2]安顺学院政法学院,贵州安顺561000 [3]上海中联(贵阳)律师事务所,贵州贵阳550081

出　　处：《贵州工程应用技术学院学报》2024年第2期107-115,共9页Journal of Guizhou University Of Engineering Science

基　　金：教育部人文社会科学研究青年基金项目“环境保护税征管实施问题研究——兼评环境保护税法”,项目编号:17XJC82004。

摘　　要：发展绿色经济,促进绿色发展,通过绿色税收实现“双碳”目标,具有重大的理论研究价值和现实意义。以马克思主义生态理论、可持续发展论、生态文明论为指导思想,参考庇古税理论、公共物品理论、产品交易理论,借鉴吸收欧盟、经济合作与发展组织等域外国家、组织的绿色税收制度及实践,基于绿色税收中性原则,完善绿色税收主体、客体、内容三要素,给予绿色税收优化,根据我国实际相机选择、建构绿色税收制度体系。It is of great theoretical research value and practical significance to develop green economy,promote green development and achieve the goal of“double carbon”through green taxation.Based on Pigou’s tax theory,public goods theory,product transaction theory,etc.,based on Marxist ecological theory,sustainable development theory,and ecological civilization theory as the guiding ideology,drawing on and absorbing the green tax systems and practices of countries and organizations outside the European Union,OECD,etc.,based on the principle of green tax neutrality,improve the three elements of green tax subject,object,and content,and give green tax optimization.According to China’s actual camera selection,construct a green tax system.

关 键 词：绿色税收 国际经验 税收要素构造 借鉴 

分 类 号：F810.42[经济管理—财政学]