中国绿色税收指数研究

AResearch on the Chinese Green Tax Index

税收是促进环境保护和资源节约的重要工具,尤其是绿色税收能够更直接地发挥绿色发展调节作用。本文以习近平生态文明思想为指导,对我国2018—2021年绿色税收指数进行计算与分析,结果显示:全国绿色税收指数在0.121~0.1323之间变动,总体呈上升趋势;我国行政区域绿色税收指数呈现“西北、东北和西南较高,中南、华东和华北较低”的分布格局,省级区域绿色税收指数呈现“从沿海向内陆递增”的现象;我国第一产业、第二产业、第三产业绿色税收指数具有不同的分布特征。在此基础上,本文从扩大绿色税收征收范围、调整法定税额标准、增强税收优惠力度、开征其他绿色税种、建立环境保护资金专用机制等方面提出完善我国绿色税收体系的相关建议。

Taxation is an important tool to promote environmental protection and resource conservation.Especially,green tax can play a more direct role in adjusting green development.Guided by Xi Jinping Thought on Eco-Civilization,this paper calculates and analyzes the green tax index in China from 2018 to 2021 as follows:the national green tax index fluctuates between 0.121 and 0.1323,indicating an overall upward trend;the green tax indexes in the administrative regions present a pattern that they are higher in the northwest,northeast and southwest,but lower in South Central,Eastern China and Northern China,while the provincial green tax indexes increase from coastland to inland;and the green tax indexes of the primary industry,secondary industry and tertiary industry have different distribution characteristics.On this basis,the paper puts forward some suggestions on improving the Chinese green tax system by expanding the ambit of charges,adjusting the standard of statutory taxes,increasing the intensity of tax preference,levying other green tax categories and establishing an exclusive use mechanism for environmental protection fund.