双碳目标下我国绿色税制建设现状、问题及经验借鉴  

Analysis and Enhancement Strategies for China's Green Tax System under the Dual Carbon Goals

作　　者：谢易和 Xie Yihe(Chinese Academy of Fiscal Sciences)

机构地区：[1]中国财政科学研究院 [2]广东省财政科学研究所

出　　处：《经济界》2025年第1期68-77,共10页Economic Affairs

摘　　要：双碳目标是我国适应全球气候变化,走绿色低碳发展道路的重大战略部署,充分彰显我国的大国担当。党的二十大报告对实现双碳目标的碳减排任务作出全面部署和明确要求。本文主要采用文献梳理法和比较分析法,通过系统梳理我国绿色税收制度体系建设现状,分析现行绿色税制存在的短板与不足,在借鉴国外绿色税收制度相关经验做法的基础上,研提完善我国绿色税制的意见建议,以期更好地推动我国双碳目标的实现。The paper investigates China's green tax system in the context of achieving the dual carbon goals of carbon peak and carbon neutrality.It outlines the current green tax structure,including environmental protection tax,resource tax,consumption tax,vehicle purchase tax,and vehicle and vessel tax.The paper identifies issues such as a lack of direct carbon taxes,insufficient coverage of pollutants,and low tax rates.It suggests learning from international green tax practices,improving the environmental tax system,considering introducing carbon taxes,and enhancing supporting green taxes to promote sustainable development and reduce pollution.

关 键 词：双碳目标 绿色税制 现状问题 经验借鉴 

分 类 号：F81[经济管理—财政学]