基于“双碳”目标下的绿色税制研究  

Research on Green Tax System Under the Goal of"Double Carbon"

作　　者：张荃凯 ZHANG Quankai(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730020

出　　处：《商业观察》2024年第36期91-94,99,共5页BUSINESS OBSERVATION

摘　　要：在全球气候条件变化的背景下,中国承担大国责任,提出了碳达峰、碳中和的“双碳”目标。绿色税收制度以保护生态环境为目的,对推动我国达成“双碳”目标有积极作用,但仍有很大改善提升空间。文章梳理了现有绿色税制的基本情况,分别研究了限制性、激励性绿色税制对减少碳排放起到的作用,并分析了现有绿色税制在“双碳”目标实施过程中可能存在的不足,并提出了未来完善绿色税制的建议。首先,对于限制性绿色税制要改良其税制结构;其次,对于激励性绿色税制要加大其税收优惠政策的扶持力度;再次,相应的法律法规需要继续完善;最后,建议有关部门适时重新考虑碳税开征。Against the backdrop of global climate change,China,as a major country,has proposed the"double carbon"goal of carbon peaking and carbon neutrality.With the purpose of protecting the ecological environment,the green tax system plays a positive role in promoting China to achieve the"double carbon"goal,but there is still much room for improvement.This article sorts out the basic situation of the existing green tax system,studies the role of restrictive and incentive green tax systems in reducing carbon emissions,analyzes the possible shortcomings of the existing green tax system in the implementation process of the"double carbon"goal,and puts forward suggestions for improving the green tax system in the future.Firstly,the tax structure of the restrictive green tax system needs to be improved.Secondly,the support for tax incentives in the incentive green tax system should be increased.Thirdly,relevant laws and regulations need to be further improved.Finally,this article suggests that relevant departments should reconsider the introduction of carbon taxes in due course.

关 键 词：“双碳” 绿色税制 不足与建议 

分 类 号：F812.42[经济管理—财政学]