基于黄河流域生态保护视角的绿色税制优化研究
作者:
作者单位:

(河海大学商学院,江苏 南京211100 )

作者简介:

魏长升(1965—),男,副教授,主要从事财政与税收、税务会计研究。E-mail:wcswkh@163.com

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中图分类号:

F812.0

基金项目:

江苏省社科应用研究精品工程课题(21SYC-028);国家社会科学基金项目(19BJYO29)


Study on optimization of green tax system based on perspective of ecological protection in the Yellow River Basin
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(Business School, Hohai University, Nanjing 211100, China)

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    摘要:

    为推动黄河流域生态保护和高质量发展,基于绿色税制对生态环境保护和绿色发展的作用机制,从黄河流域生态保护视角重点分析了绿色税制主体税种、税收优惠和征收管理现状及面临的挑战。结果表明:当前绿色税制面临主体税种生态调控作用有限、税收优惠政策激励不足与征收管理效率不高等挑战,必须围绕生态保护和绿色发展目标,同时紧密结合黄河流域生态保护核心内容的要求优化绿色税制;应该注重完善主体税种的征收范围、税率水平与税收优惠政策,注重税种间相互配合,注重绿色税制建设与黄河保护法和生态保护相关政策的衔接,并发挥法律合力;建立黄河流域跨部门跨区域的征收管理执法合作机制,并推进税收征收管理现代化。

    Abstract:

    In order to solve the problem of ecological and environmental in the Yellow River Basin, based on the mechanism of green tax system on ecological environmental protection and green development, the main tax types, tax preferences and collection and management of green tax system are analyzed from the perspective of ecological protection in the Yellow River Basin. The results show that the current green tax system faces the challenges of limited ecological regulation of the main tax types, insufficient incentives of tax preferences and inefficiency of collection and management. The green tax system must be optimized around the goal of ecological protection and green development, and at the same time, it should be closely combined with the requirements of the core content of the ecological protection of the Yellow River Basin. Improve the levy scope, tax rate level and tax incentives of the main tax types, pay attention to the mutual coordination among tax types, focus on the connection between the green tax system construction and the Yellow River protection law and ecological protection related policies, and utilize the legal synergy. The inter-departmental and inter-regional cooperation mechanism for tax administration and law enforcement in the Yellow River Basin should be established to promote the modernization of tax administration.

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引用本文

魏长升,陈艺贞.基于黄河流域生态保护视角的绿色税制优化研究[J].水利经济,2024,42(3):8-13.(WEI Changsheng, CHEN Yizhen. Study on optimization of green tax system based on perspective of ecological protection in the Yellow River Basin[J]. Journal of Economics of Water Resources,2024,42(3):8-13.(in Chinese))

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  • 收稿日期:2023-11-07
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  • 在线发布日期: 2024-06-06
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