摘要
绿色税制是推动绿色发展、实现“双碳目标”的重要制度支撑。中国已建立起以环境保护税为主,以资源税、消费税等多税种为辅,并配套多项税收优惠的绿色税收体系。但绿色税制在实施中也面临地方财政压力增大、政策兼容性不足等障碍和挑战,在激励节能降耗、促进绿色技术创新、引导绿色消费等方面仍有局限性,且存在与财政体制不适配的难题。因此,需在吸收借鉴国际经验做法基础上,进一步明确绿色税制定位,改进税率,做到“加减并举,提质增效”;优化政策工具组合,加强绿色税收与其他政策协同,加快企业绿色技术研发与创新成果转化;强化消费税调控,扩大绿色消费;深化央地事权与支出责任改革,塑造包容性与创新性兼备的绿色发展方式。为培育绿色新质生产力、全面深入推进中国式现代化绿色实践营造更加完善、更高水平的税收制度环境。
The green tax system serves as a crucial institutional framework for driving green development and attaining the“dual-carbon goals”.In China,a green tax system has been established,with the environmental protection tax at its core,complemented by resource tax,consumption tax,and other taxes,and supported by a range of tax incentives.Nevertheless,the implementation of the green tax system faces several challenges.For instance,there is an upsurge in local fiscal pressure,and the compatibility of policies is insufficient.It still has limitations in incentivizing energy conservation and emission reduction,promoting green technological innovation,and guiding green consumption.Moreover,there are issues of misalignment with the fiscal system.Consequently,it is essential to further clarify the positioning of the green tax system.Drawing on international experiences and practices,we should improve tax rates to achieve a“dual approach of increasing and reducing taxes,while enhancing quality and efficiency”.We need to optimize the combination of policy tools,enhance the coordination between green taxes and other policies,and accelerate the transformation of enterprises'green technology research and innovation outcomes.Additionally,we should enhance the regulatory role of consumption tax to expand green consumption.It is also necessary to deepen the reform of the division of powers and expenditure responsibilities of central and local governments,and foster an inclusive and innovative green development model.By doing so,we can cultivate new green productive forces,comprehensively and advance the green practice of Chinese-style modernization,and create a more robust and high-level tax system environment.
作者
刘帅
杨丹辉
LIU Shuai;YANG Danhui(Macroeconomic Research Center,Chinese Academy of Fiscal Sciences,Beijing 100142,China;Institute of Industrial Economics,Chinese Academy of Social Sciences,Beijing 100006,China)
出处
《齐鲁学刊》
北大核心
2025年第2期108-122,共15页
Qilu Journal
基金
中国社会科学院长城学者计划“能源转型下关键矿产全球供求格局演变与中国关键矿产产业链安全研究”(2024CCXZ004)
中国财政科学研究院青年项目招标课题“促进绿色低碳转型发展的税制研究”(2023ZB-LL04)。
关键词
绿色税制
全面深化改革
“双碳目标”
绿色发展
green tax system
comprehensive reform
dual-carbon goals
green development
作者简介
刘帅,男,经济学博士,中国财政科学研究院宏观经济研究中心助理研究员;杨丹辉,女,经济学博士,中国社会科学院工业经济研究所研究员,博士生导师。
