低碳经济背景下我国税法的改良

Reforms of China's Tax Law Under the Background of Low-carbon Economy

我国已确立了与碳排放相关的税法体系,但这一体系从静态制度设计到动态运作功能上均存在不足之处。为了促进新时期低碳经济的发展,应在遵循全局设计、税收法定、易于征管、维护企业竞争力这些基本原则的基础上,对涉及碳排放的增值税、消费税、资源税、企业所得税等相关法律规定进行修订改良,并经由立法程序适时开征环境税,从而建立促进低碳经济发展的税法体系。

China has established tax law system concerning of carbon release.However,the present law system is inadequate both in static system design and motive operation efficacy.To promote the development of low-carbon economy in the new stage,we should revise and perfect those legal provisions of value added tax,consumption tax,resource tax and enterprise income tax based on the rules of comprehensive design,taxing by law,taxing conveniently,safeguarding enterprise competition capacity,and practise environment tax after legislative procedure,thus establishing and perfecting tax law system of promoting the development of low-carbon economy.