低碳经济发展的税收支持政策研究

Tax Support Policy Research on the Development of Low-carbon Economy

税收作为国家调控经济的重要杠杆之一,担负着调节经济的重要作用。税务部门应积极转变服务理念,将税收政策的制定、落实与低碳经济的发展联系起来,形成税收制度设计与低碳经济良性互动的局面。

As an important lever of controlling economy in China, tax plays an important role in regulating economy. Tax department should change service concept actively, link the making and implementation of tax policies with the development of low - carbon economy, so as to form a positive interaction between tax system design and low - carbon economy.