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本文分析了在全球气候变暖这一背景下我国面临的形势与责任,在借鉴国际一些国家税制绿化经验的基础上,针对我国存在的不足,提出了我国的税制绿化对策:应着手研究在中期开征二氧化碳税的可行性方案,近期资源税税率的改革和调整应考虑不同能源燃烧时温室气体排放量的差异,尽快开征燃油税,制定针对促进个人节能减排的税收优惠措施。
This paper analyzes the situation and responsibility our country faces in the context of global warming. Based on the experience of taxation in some countries, aiming at the existing problems in our country, this paper puts forward some countermeasures for our country’s taxation greening strategy: Feasibility of introducing CO2 tax. Recently, the reform and adjustment of resource tax rate should take into account differences in greenhouse gas emissions from different energy combustion, start fuel tax as soon as possible, and formulate tax incentives to promote personal energy conservation and emission reduction.