浅谈我国生态税收体系改革下的企业纳税筹划

Discussion on the Enterprise Tax Planning Under the Reform of Ecological Tax System in China

生态环境是人类生存和社会可持续发展的重要条件之一。在市场经济体制下,税收作为对市场经济活动实施宏观调控的重要经济杠杆,在保护生态环境、促进社会可持续发展方面有着得天独厚的优势。目前,我国新建立起了全面的生态税收体系,而体系中的税种与企业的生产和经营息息相关。因此,论文主要探讨了生态税收体系改革的意义,以及在生态税收体系改革大背景下,企业应如何应对并进行纳税筹划,并简要对未来的生态税收体系改革给予了一定的政策建议和设想。

Ecological environment is one of the important conditions for human survival and social sustainable development.Under the market economy system,tax,as an important economic lever for the implementation of macro-control of market economic activities,has unique advantages in protecting the ecological environment and promoting social sustainable development.At present,China has newly established a comprehensive ecological tax system,and the taxes in the system are closely related to the production and operation of enterprises.Therefore,this paper mainly discusses the significance of the reform of the ecological tax system,as well as how enterprises should deal with and carry out tax planning under the background of the reform of the ecological tax system,and briefly gives some policy suggestions and assumptions for the future reform of the ecological tax system.