关于构建我国绿色税收体系的路径研究

The Research on Building the Path of Our Country's Green Taxation System

为了有效地防治资源浪费和环境污染,进一步落实国家节能环保的政策,作为经济手段的绿色税收将是我国节能环保的必要手段之一。然而,目前我国还未形成系统与行之有效的绿色税收体系。因此,借鉴西方发达国家建立绿色税收体系的经验,提出调整原有税制、开征新的绿色税种和完善绿色税收优惠措施等构建我国绿色税收体系路径的建议。

In order to effectively control resource waste and environmental pollution, and to further implement the national policy of energy conservation and environmental protection, green tax as an economic method will be one of the necessary means of energy conservation and environmental protection in our country. However, at present our country has not formed systemic and effective green taxation system.So the paper, based on the experience of the western developed countries setting up green taxation system,put forward the suggestion of the path to establish our country’s green taxation system such as adjusting existing tax system, the introduction of new green taxes and improving the green tax incentives.