水利经济2024，Vol.42Issue(3)：8-13,6.DOI:10.3880/j.issn.1003-9511.2024.03.002
基于黄河流域生态保护视角的绿色税制优化研究
Study on optimization of green tax system based on perspective of ecological protection in the Yellow River Basin
摘要
Abstract
In order to solve the problem of ecological and environmental in the Yellow River Basin,based on the mechanism of green tax system on ecological environmental protection and green development,the main tax types,tax preferences and collection and management of green tax system are analyzed from the perspective of ecological protection in the Yellow River Basin.The results show that the current green tax system faces the challenges of limited ecological regulation of the main tax types,insufficient incentives of tax preferences and inefficiency of collection and management.The green tax system must be optimized around the goal of ecological protection and green development,and at the same time,it should be closely combined with the requirements of the core content of the ecological protection of the Yellow River Basin.Improve the levy scope,tax rate level and tax incentives of the main tax types,pay attention to the mutual coordination among tax types,focus on the connection between the green tax system construction and the Yellow River protection law and ecological protection related policies,and utilize the legal synergy.The inter-departmental and inter-regional cooperation mechanism for tax administration and law enforcement in the Yellow River Basin should be established to promote the modernization of tax administration.关键词
生态保护/绿色税制/环境保护税/资源税/消费税/黄河流域Key words
ecological protection/green tax system/environmental protection tax/resource tax/consumption tax/Yellow River Basin分类
管理科学引用本文复制引用
魏长升,陈艺贞..基于黄河流域生态保护视角的绿色税制优化研究[J].水利经济,2024,42(3):8-13,6.基金项目
江苏省社科应用研究精品工程课题(21SYC-028) （21SYC-028）
国家社会科学基金项目(19BJYO29) （19BJYO29）
