论文部分内容阅读
税收是国家调节经济和推动社会进步的重要经济杠杆,在节能减排方面发挥着其他政策工具难以替代的作用。增值税作为我国第一大税种,应在节能减排领域发挥一定作用。本文从节能减排的角度,探析增值税的生态化改革,将商品和劳务按照生态化原则进行分类,并据此设计生态化差别税率,使其反映经济社会可持续发展的要求,保护环境。
Taxation is an important economic lever for the state to adjust its economy and promote social progress, and plays an irreplaceable role in energy conservation and emission reduction as other policy tools. As the largest tax in China, value-added tax should play a role in the field of energy conservation and emission reduction. From the perspective of energy saving and emission reduction, this paper explores the ecological reform of value added tax and classifies the goods and services according to the principle of ecology. Based on this, the tax rate of ecological differentiation is designed to reflect the requirements of sustainable economic and social development and protect the environment.