低碳经济作为一种经济发展模式,是我国转变经济发展方式的必然选择。针对我国现行税制体系中,仅有低碳经济相关税种及其税收优惠政策、尚缺乏低碳经济专有税种的现状,应建立以环境税和碳税为主体,以资源税、消费税等相关税种及促进低碳经济发展的税收优惠政策为辅助的绿色税制体系。 As a mode of economic development, a low-carbon economy is an inevitable choice for China to change its mode of economic development. In view of the current tax system in our country, only the low-carbon economy-related taxes and their preferential tax policies are still lacking in the status quo of the low-carbon economy-specific tax categories. Environmental taxes and carbon taxes should be established as the main body, with related taxes such as resource tax and consumption tax And to promote the development of low-carbon economy preferential tax policies to assist the green tax system.