摘要
绿色发展是党的十九大提出的五大发展理念之一。当前,我国已经初步构建了以环境保护税为主体税种的绿色税收体系,然而该体系依然存在征税范围小、税率较低、税收优惠政策力度不够等问题,导致绿色税收很难迫使或刺激企业进行转型,促进可持续发展。在未来,我国应完善绿色税收体系,增加征税对象、提高税率、提高企业所得税和增值税的优惠力度,以此达到绿色税收政策的目的。
Green development is one of the five development ideas put forward by the 19 th National Congress of the Communist Party of China.At present,China has initially built a green tax system with environmental protection tax as the main tax category.However,there are still some problems in the system,such as small tax range,low tax rate,insufficient tax preferential policies,etc.,which makes it difficult for green tax to force or stimulate enterprises to transform and promote sustainable development.In the future,China should improve the green tax system,increase the tax rate of some taxes,increase the preferential power of enterprise income tax and value-added tax,so as to achieve the purpose of green tax policy.
作者
薛宇欣
李梦文
Xue Yuxin;Li Mengwen(Department of Diplomacy,China Foreign Affairs University,Beijing,100037;College of Humanities and Development,China Agricultural University,Beijing,100010)
出处
《市场周刊》
2020年第11期121-123,共3页
Market Weekly
关键词
绿色税收体系
环境保护
环境保护税
green tax system
environmental protection
environmental protection tax