碳减排背景下绿色税收标准的优化

Optimization of green tax policy under the background of carbon emission reduction

碳排放是造成温室效应的主要因素,减缓温室气体排放是抑制温室效应加剧的有效手段。通过研究近几年的具有环保效应的绿色税种的实施情况以及税收收入数据,探讨实施相关税收标准能否在节能减排、实现碳达峰碳中和的目标中发挥有效的作用,为绿色税收的优化提供方向,促进节能减碳要求的推行。

Carbon emission is the main factor causing the current greenhouse effect, and reducing the emission of greenhouse gases is an effective means to curb the intensification of the greenhouse effect. By studying the implementation of green taxes with environmental protection effects and tax revenue data in recent years, the paper will explore whether the implementation of relevant taxes can play an effective role in energy conservation and emission reduction, achieving the goal of carbon peaking and carbon neutrality, providing direction for the optimization of green taxation, and promoting the implementation of energy conservation and carbon reduction requirements.