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一、税制“低碳化”改革的思路在低碳税制中,碳税是主体税种,低碳税制的最终完善应以碳税的设立为标志。借鉴发达国家的经验,税制“低碳化”改革可采用两种路径:一是以碳税的设立为目的,对已有税制框架进行全面改革;二是以增加相关税种的低碳环保功能为切入点,对现行税制进行局部调整。针对我国的具体情况,应选择第二条路径作为税制“低碳化”改革的主要思路,因为目前在我国开征碳税的主客观条件尚不具备。首先,我国的工业化、城镇化进程还没有完成,发展仍是第一位任务,尚不具备发达国家进入后工
First, the tax system “low carbon” reform ideas In the low-carbon tax system, the carbon tax is the main taxes, the final improvement of low-carbon tax system should be marked by the establishment of carbon tax. Learn from the experience of developed countries, the tax system “low carbon ” reform can be used in two ways: First, the establishment of carbon tax for the purpose of the existing tax system to conduct a comprehensive reform; the second is to increase the tax-friendly low-carbon environmental protection function As a starting point, the current tax system for local adjustments. In view of the specific conditions of our country, we should choose the second path as the main idea of the reform of the tax system, because the subjective and objective conditions for levying a carbon tax in our country are not yet available. First of all, the process of industrialization and urbanization in our country has not yet been completed and development is still the first task. We still do not have the advanced workers in the post-industrialization stage