推进生态文明建设的发展型税法体系构建  

Building Developmental Tax Law System to Promote the Construction of Ecological Civilization

作　　者：闫海[1] 刘洁[1] YAN Hai;LIU Jie(Law School,Liaoning University,Shenyang 110036,China)

机构地区：[1]辽宁大学法学院,辽宁沈阳110036

出　　处：《辽宁大学学报(哲学社会科学版)》2025年第1期18-28,共11页Journal of Liaoning University(Philosophy and Social Sciences)

基　　金：辽宁省社会科学规划基金重点建设学科项目“推进生态文明建设的发展型税法研究”(L24ZD032)。

摘　　要：党的二十届三中全会部署了“深化生态文明体制改革”和“深化财税体制改革”的任务,要求我国税法实现从保障型向发展型的理念和制度跃迁,构建深入推进生态文明建设的发展型税法。发展型税法融入了“发展权”的内涵,贯彻新发展理念,以积极促进和消极保护两种手段,在减少污染物排放、促进资源循环利用、鼓励技术创新发展、消除国际绿色壁垒等生态文明建设方面发挥重要作用。我国已初步形成建设生态文明的发展型税法税收体系,包括环境保护税、资源税、消费税和增值税等绿色流转税,以及车船税、耕地占用税等相关税收,但面对深入推进生态文明建设的要求,发展型税法还应当全面落实税收法定原则,开征碳税,进一步规范税收优惠。此外,发展型税法还应坚持系统观念,强化体系思维,处理好各绿色税种之间的关系,平衡央地之间、地区之间的绿色税收水平,构建深入推进生态文明建设的发展型税法体系。The Third Plenary Session of the 20th Central Committee of the Communist Party of China deployed the reform tasks of"deepening the reform of the ecological civilization system"and"deepening the reform of the fiscal and taxation system",requiring that China's tax law should realize the transition from the concept and system of protection to development,and building a developmental tax law that further promotes the construction of ecological civilization.The developmental tax law integrates the connotation of the"right to development",follows the new development concept,and plays an important role in the construction of ecological civilization in the aspects of reducing pollutant emissions,promoting the recycling of resources,encouraging technological innovative development,and eliminating international green barriers by means of active promotion and negative protection.China has initially formed a developmental tax law taxation system for the construction of ecological civilization,including such green turnover taxes as environmental protection tax,resource tax,consumption tax and value-added tax,as well as vehicle and vessel tax,farmland occupation tax and other related taxes.However,in the face of the requirements for further promoting the construction of ecological civilization,the developmental tax law should also fully implement the principle of statutory taxation,levy carbon tax,and further standardize tax incentives.In addition,the developmental tax law should also adhere to the concept of system,strengthen the system thinking,deal with the relationship between various green taxes,balance the green tax level between the central and regional areas in order to build a developmental tax law system to further promote the construction of ecological civilization.

关 键 词：生态文明建设 财税体制改革 发展型税法 环境保护税 绿色税收 

分 类 号：D922.22[政治法律—经济法学]