中国国土资源经济2025，Vol.38Issue(4)：4-11,85,9.DOI:10.19676/j.cnki.1672-6995.001044
考察、反刍与回应:"双碳"视域下财税调控
Investigation,Rumination and Response:Fiscal and Tax Regulation from the Perspective of"Dual Carbon"
摘要
Abstract
By investigating and sorting out the central and local fiscal and tax policy texts from the perspective of"dual carbon",the paper finds that although the current fiscal and tax policy tools have the advantages such as prominent green standards and economic orientation,the combination of periodic measures and institutional arrangements,and the distinctive practical color,there are also limitations such as scattered tools,market distortion,and dual-trend conflicts.To promote carbon peak and carbon neutrality,fiscal and tax policy tools need to take logical starting point,value reconstruction,combination synergy,and field application as consideration factors,reaffirm the principle of"fiscal and tax neutrality",promote the legalization of fiscal and tax policies,integrate fiscal and tax policy tools,establish and improve the feedback mechanism of fiscal and tax policies,and make corresponding modifications from the aspects of target constraints,path progress,operation structure,and effect focus.关键词
碳达峰/碳中和/财税政策/宏观调控Key words
carbon peak/carbon neutrality/fiscal and tax policies/macro-control分类
经济学引用本文复制引用
余澜,宋遥远,付立禾..考察、反刍与回应:"双碳"视域下财税调控[J].中国国土资源经济,2025,38(4):4-11,85,9.基金项目
国家社会科学基金项目"税法基础理论的反思与拓补"(21FFXB020) （21FFXB020）
司法部国家法治与法学理论研究项目"财政事权划分的法治路径研究"(19SFB3045) （19SFB3045）
