摘要
Abstract
At present,China has established a green tax system covering multiple links,with environmen-tal protection tax as the main body,resource tax,consumption tax and other multiple tax types as the coordina-tion,and green tax and fee preferential policies as the collocation,such as carbon reduction,pollution reduc-tion,green expansion and growth,which has promoted environmental protection and sustainable development to a certain extent.However,compared with leading countries in green economic development,China still faces problems such as the low rate of green tax system and insufficient play of the role of green tax types.Based on typical theoretical foundations such as externalities,dual dividends,and sustainable development,this paper systematically analyzes the theoretical logic and practical predicaments of China's green tax system,and puts forward a systematic optimization scheme by combining international reference studies of green tax systems in typical countries,so as to propose reference suggestions for the next step of green tax reform.关键词
绿色税制/新质生产力/优化建议Key words
green tax system/new quality productivity/suggestions分类
经济学
