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随着经济社会的发展,环境问题成为世界各国普遍关注的重大问题。绿色税收作为调控经济的重要手段,如何从创新、协调、绿色、开放、共享的视角,构建具有中国特色的绿色税制体系,有效应对和解决环境问题、经济发展问题和遏制人类社会发展的瓶颈问题,是目前我国亟需研究和解决的重大课题。本文将在分析和研究我国绿色税制体系建设现状的基础上,借鉴国际经验,提出一系列有利于推动我国绿色税制体系构建的政策措施。
With the development of economy and society, the issue of environment has become a major issue of universal concern to all countries in the world. As an important means of economic regulation, how to construct a green tax system with Chinese characteristics from the angle of innovation, coordination, greenness, openness and sharing, to effectively deal with and solve the bottlenecks of environmental problems, economic development and human development? Is a major issue that China urgently needs to study and solve. Based on the analysis of the current situation of green taxation system construction in our country, this paper draws lessons from international experience and proposes a series of policies and measures conducive to the construction of green taxation system in our country.