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。

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.