我国低碳绿色税收政策的实施效应研究

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	我国低碳绿色税收政策的实施效应研究
其他题名	Research on Implementation Effect of China's Low-Carbon Green Tax Policy System
	李永海; 杨北斗
	2024-02-20
发表期刊	公共财政研究
期号	01 页码:84-96
摘要	随着我国进入新发展阶段，培育低碳绿色新动能、推动减污降碳新举措成为贯彻新发展理念、构建新发展格局的重要路径。税收在绿色发展格局中发挥着基础性、支柱性和保障性作用，在引导社会绿色消费、解决负外部性、实现可持续发展等方面效果显著。本文在阐述低碳绿色税收体系重要意义的基础上，将我国低碳绿色税收政策分为事后干预型、资源占用型和行为引导型三种类型，基于2012—2022年省级面板数据，对三类低碳绿色税收政策进行了实证分析。研究表明，我国低碳绿色税收政策均对污染排放发挥了有效的抑制作用，环境保护税开征的作用也尤为显著。在此基础上，提出了优化低碳绿色税收政策体系、加强税种相互衔接、健全低碳绿色税收征管合作机制等对策建议。
其他摘要	As our country enters the new stage of development,fostering new low-carbon green growth drivers and promoting new measures to reduce pollution and carbon emissions have become an important way to apply the new development philosophy and create a new pattern of development.Taxation plays a foundational,supportive and protective role in the pattern of green development,and has remarkable effects in guiding green consumption,discouraging negative externalities,and achieving sustainable development.On the basis of explaining the significance of low-carbon green tax system,this paper divides China's low-carbon green tax policy into three types:post-intervention type,resource occupation type and behavior guidance type.Based on the provincial panel data from 2012 to 2022,an empirical analysis was conducted on three types of low-carbon green tax policies.The research shows that the low-carbon green tax policies have played an effective role in curbing pollution emissions,and the role of environmental protection tax is particularly significant.Drawing from our comprehensive analysis of the current low-carbon green tax policies,we propose targeted enhancements to the policy framework,including the refinement of the low-carbon green tax system,the enhancement of inter-tax coordination,and the establishment of a robust collaborative mechanism for tax collection and administration.
关键词	低碳绿色税收实施效应绿色发展
URL	查看原文
收录类别	AMI
ISSN	2095-8900
语种	中文
原始文献类型	学术期刊
中图分类号	X196;F812.42;F124.5
CN号	37-1502/F
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36233
专题	教务处财税与公共管理学院
作者单位	兰州财经大学财政与税务学院
第一作者单位	兰州财经大学
推荐引用方式 GB/T 7714	李永海,杨北斗. 我国低碳绿色税收政策的实施效应研究[J]. 公共财政研究,2024(01):84-96.
APA	李永海,&杨北斗.(2024).我国低碳绿色税收政策的实施效应研究.公共财政研究(01),84-96.
MLA	李永海,et al."我国低碳绿色税收政策的实施效应研究".公共财政研究 .01(2024):84-96.