论碳减排下的中国流转税制度创新

On System Innovation of Commodity Turnover Tax in the Context of Carbon Emission Reduction

税收制度可以有效引导社会经济活动,从而调整社会经济结构。为了推动低碳经济的发展,加强节能减排的宏观调控力度,我国的流转税制度应作出一些变革:制定节能技术和节能产品的增值税优惠政策;落实节能服务行业营业税减免优惠政策;增设针对高能耗产品的特别消费税。

The tax system can effectively guide social economic activities, and adjust economic structure. In order to promote the development of low carbon economy, strengthen macro-control of energy conservation and emission reduction, our commodity turnover tax system should make some changes：formulate value-added tax preferential policies of energy saving technology and energy saving products ; implement business tax-reduction and tax-exemption preferential policies for energy conservation service industries;and add in special consumption tax to energy- intensive products.