转型、绿色税制与可持续发展

Transition,Green Taxation and Sustainable Development

中国经济的转型发展，面临资源环境的强大约束和转换经济增长方式实现可持续发展的重大挑战。理论分析认为，良好设计的绿色税制具有控制污染和改善资源利用的效率机制和破解税收制度设计的“诺斯悖论”的潜力。实证分析表明，与国际水平相比，中国目前的税制绿色度还比较低，绿色税制改革的一个合理目标是绿色税收占税收总额的9％～10％，或者占GDP的2．0％。我国税制绿化的主要措施在于提高和完善资源税、环境相关产品的消费税及排污收费体系改革。在我国新一轮税制改革中，基于绿色税收的税制优化改革组合可以弥补税制改革带来的税收收入的减少，使税制改革走向可持续发展的制度创新之路。

The transitional development of Chin＇s economy is facing the great challenge of resource and environmental constraints and the changing economic growth pattern. Green taxation possesses the efficiency mechanism of controlling pollution and facilitating the use of natural resources efficiently, and has the po- tential of transcending North paradox in taxation system design. Empirical result shows that the green degree of China＇s current taxation system is much lower than those of developed economies, and the proper green degree of taxes system should be increased to 9%-10% of the total taxation income, or 2.0 percent of GDP. The green taxation reform should be focused on resource taxes, environmental-related consumption taxes and the pollution levy system. In the new round of reform of China＇s taxation system, the reform portfolios based on green taxation will keep the taxes income from dropping severely, and have the positive effect on the economic growth that will lead the taxation reform to the institutional innovation of sustainable development.