“双碳”目标下我国绿色税制的优化路径

On Optimization Path of China’s Green Tax System under the“Dual Carbon”Goals

近年来气候变暖、极端天气频发,已成为全球各国需要共同应对的问题。我国作为负责任的大国,积极参与全球治理,向国际社会做出2030年实现“碳达峰”、2060年实现“碳中和”的重大承诺,即“双碳”承诺。党的二十大报告也明确指出,要大力推行生态文明建设,实现高质量发展。“双碳”是一项系统性工程,其目标实现任重而道远,更需要税收助“一臂之力”,因此要进一步优化绿色税制结构和完善相关配套措施,推动绿色低碳产业发展,才能有效助力“双碳”目标的实现。

In recent years,global warming and frequent extreme weather events have become issues that need to be addressed collectively by countries around the world.As a responsible major country,China has actively participated in global governance,making a“Dual Carbon”commitment to the international community to reach peak carbon emissions by 2030 and achieve carbon neutrality by 2060.The report of the 20th National Congress of the Communist Party of China also clearly stated the need to vigorously promote the construction of ecological civilization and achieve high-quality development.The“Dual Carbon”goal is a systematic project,and its realization is a long and challenging process that requires the support of the tax system.Therefore,further optimization of the green tax system structure and improvement of related supporting measures are necessary to promote the development of green and low-carbon industries,effectively assisting in the achievement of the“Dual Carbon”goals.