构建绿色税收指数推进税收服务绿色发展  

Constructing the Green Tax Index to Promote Tax Services for Green Development

作　　者：郑力坚 ZHENG Lijian

机构地区：[1]国家税务总局浙江省税务局

出　　处：《国际税收》2024年第12期13-21,共9页International Taxation In China

摘　　要：构建并运用绿色税收指数是顺应绿色发展需要、体现税务部门胸怀“国之大者”、全面助力绿色发展的重要方式。绿色税收指数主要是围绕党的二十大报告对绿色发展提出的要求,在前期浙江省税务部门探索实践基础上,借鉴国内外相关经验和做法而形成的一套评价体系。绿色税收指数具体包括税收助力绿色发展贡献度、发展方式绿色转型提升度、资源节约集约利用转变度等六个方面内容,共包含18个二级指标和56个三级指标。绿色税收指数可为党政部门、社会各界的决策、评价和研究等提供科学依据。Building and applying the Green Tax Index is an important way to meet the needs of green development,reflect the tax department's concern for the“matters of national significance”,and comprehensively help green development.The Green Tax Index is mainly based on the requirements for green development proposed in the Report of 2oth National Congress of the Communist Party of China.It is an evaluation system formed by exploring and practicing in Zhejiang Province in the early stage,drawing on relevant domestic and foreign experience and practices.The Green Tax Index specifically includes six aspects,and consists of 18 secondary indicators and 56 tertiary indicators.The Green Tax Index can provide a scientific basis for decisionmaking,evaluation,and research of Party and goverment departments,as well as various sectors of society.

关 键 词：绿色税收指数 绿色税收体系 绿色发展 碳达峰碳中和 

分 类 号：F810.42[经济管理—财政学]