新疆财经 ›› 2022,Issue (2): 5-16.doi: 10.16716/j.cnki.65-1030/f.2022.02.001

• 经济经纬 •    下一篇

中国税制“绿化”进程演变研究

白彦锋, 柯雨露   

  1. 中央财经大学,北京 102206
  • 收稿日期:2021-10-27 出版日期:2022-04-25 发布日期:2022-04-29
  • 作者简介:白彦锋(1976—),男,经济学博士,中央财经大学财政税务学院教授,研究方向为财政理论与政策;
    柯雨露(2000—),女,中央财经大学财政税务学院在读生,研究方向为财税理论与政策。
  • 基金资助:
    国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(19ZDA070)

A Study of Evolution of "Greening" Process of China's Tax System

BAI Yanfeng, KE Yulu   

  1. Central University of Finance and Economics, Beijing 102206, China
  • Received:2021-10-27 Online:2022-04-25 Published:2022-04-29

摘要:

财政是国家治理的基础和重要支柱,税收是财政的核心内容之一。文章梳理了中华人民共和国成立以来绿色税制的发展历史,从绿色税收的收入效益和环境效益两个方面对我国税制绿化度进行了评估。研究发现,我国税制绿化度不断加深,由嫩绿色萌芽时期到浅绿色发展时期再到深绿色向纵深发展时期,绿色税收收入占比逐步提高,能源结构不断优化,能源效率持续升高,减污降碳效果显著。在实现碳达峰碳中和目标的引导下,我国绿色税收体系仍有持续深化的改革空间,通过税制改革提高税制绿化度任重道远。

关键词: 税制改革, 税制历史, 税制绿化度, 绿色税收体系, 碳达峰, 碳中和, 碳税

Abstract:

Finance is the foundation and important pillar of national governance, and tax revenue is one of the core elements of finance. This paper analyzes the development history of China's green tax system since the founding of the People's Republic of China and evaluates the greening degree of China's tax system from the revenue benefit and environmental benefit of green tax. The study finds that the greening degree of China's tax system has been deepening, from the tender green budding period to the light green development period and then to the deep green development period. With the proportion of green tax revenue gradually increasing, the energy continuing to improve, energy efficiency continuing to improve, the effect of reducing pollution and carbon is remarkable. Under the guidance of achieving carbon peak carbon neutrality, China's green tax system still has room for continuous deepening of reform, and there is still a long way to go to deepen the greening degree of tax system through taxation reform.

Key words: reform of tax system, history of tax system, greening degree of tax system, green tax system, carbon peaking, carbon neutrality, carbon tax

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