“双碳”背景下我国绿色税制发展研究  

Research on the Development of Green Tax System in China under the Background of Carbon Peak and Carbon Neutrality

作　　者：简克蓉 王若昕 廖志高[1] 

机构地区：[1]广西科技大学经济与管理学院,广西 柳州 [2]广西科技大学计划财务处,广西 柳州 [3]广西工业高质量发展研究中心,广西 柳州

出　　处：《低碳经济》2022年第4期91-96,共6页Journal of Low Carbon Economy

摘　　要：随着我国“碳达峰碳中和”目标的提出,将绿色发展理念推到一个新的高度。“双碳”目标的实现,离不开完善的税收制度。因此,构建完善的绿色税制,必将成为推进我国绿色发展的必然选择。本文通过对我国目前现有绿色税制的发展现状的研究,分析其不足之处,并提出相关建议。With the carbon peak and carbon neutrality goals proposed in China, which pushes the idea of green development to a new height, the “double carbon” goals cannot be achieved without a perfect tax system. Therefore, constructing the perfect green taxation system will become the inevitable choice to promote the green development in China. Based on the current status of green tax system development in China, this paper analyzes its shortcomings and puts forward relevant suggestions.

关 键 词：双碳 绿色税制 绿色发展 

分 类 号：F812.42[经济管理—财政学]