论碳减排下的中国税收制度创新——以所得税、财产税、行为税和资源税为对象的分析

On the Innovation of China's Tax System in the Situation of Carbon Emission Reduction:Taking Income Tax,Property Tax,Action Tax and Resources Tax as Subjects

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,我国的税收制度应作出如下一些变革:拓宽企业所得税的抵扣范围,适当提高抵扣的额度;以车船税、物业税为突破口推进财产税改革;以固定资产投资方向调节税为依托推进行为税改革;谨慎、有序开征资源税。

Tax system can effectively guide social economic activities,thus adjusting social economic structure.In order to promote the development of low carbon economy,strengthen macro-control of energy conservation and emission reduction,our tax system should make such changes as follows：broadening the tax withheld scope of the enterprises＇ income tax and moderately increasing the amount of the tax withheld;promoting property tax reform by taking vehicle and vessel tax and property tax as outbreak;advancing action tax reform through fixed asset investment regulation tax;carrying out resources tax reform carefully and orderly.