Shandong Business Institute

绿色税制是调控经济社会绿色低碳转型的重要手段。从山东省绿色税收实践的角度分析,“双碳”目标下绿色税制存在立法目的未明确体现对碳排放的约束、现行绿色税制对碳排放约束不足、推动降碳的协作机制不足等问题,需要进一步优化立法目的体现降碳导向,完善针对减碳的税制结构及税收优惠政策的稳定性,优化不同绿色税种间的协调统筹以及与技术检测等部门的协作机制等,从而促进绿色低碳发展。

The green tax system is an important method of regulating the green and low-carbon transformation of the economy and society. From the perspective of green tax practice in Shandong province,under the dual carbon goal,the green tax system doesn’t clearly reflect the constraints on carbon emissions in terms of the legislative purpose, the current green tax system has insufficient constraints on carbon emissions,and insufficient collaborative mechanisms to promote the carbon reduction.It needs to further optimize the legislative purpose of reflecting the carbon reduction guidance,and to improve the tax structure for carbon reduction and the stability of the preferential tax policies,and to optimize the coordination between the different green taxes and the collaboration mechanism with technical testing and other departments,so as to promote the development of green and low-carbon.

姜力琳. “双碳”目标下绿色税制优化研究——基于山东省绿色税收实践的分析. 煤炭经济研究. 2024, 44(5): 119-123

JIANG Lilin. Study on the optimization of green tax system underthe dual carbon goal—analysis on the practice of green tax in Shandong province. Coal Economic Research. 2024, 44(5): 119-123