Template-Type: ReDIF-Article 1.0
Author-Name: Fu Zhihua
Author-Email: fuzhihua@sina.com
Author-Workplace-Name: Chinese Academy of Fiscal Sciences, Beijing 100142, China
Author-Name: Cheng Yu
Author-Email: chengyu@163.com
Author-Workplace-Name: Chinese Academy of Fiscal Sciences, Beijing 100142, China
Title: Promoting Green Development in China's New Development Stage Through Tax Reform
Abstract: Green growth is not only an important way to build ecological civilization and promote economic transformation, but also the core essence of ensuring high-quality economic development in the new development stage. Optimization of tax system design is a key measure to release institutional dividend to promote green development. From the perspective of tax reform, this paper analyzes the current situation and the challenges of tax greening in China in recent years, and puts forward general thoughts and suggestions on how to promote green development at the new stage so as to create a two-wheel drive mechanism of carbon tax and environmental protection tax, lead the structural reform of China’s tax system, continuously improve tax regulation, and construct a green tax system with multiple taxes and means to cooperate with each other and to regulate it comprehensively and effectively.
Classification-JEL: Q52, Q53, Q56
Keywords: tax reform, new stage of development, green development
Journal: Finansovyj žhurnal — Financial Journal
Pages: 44-50
Issue: 5
Year: 2021
Month: October
DOI: 10.31107/2075-1990-2021-5-44-50
File-URL: https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2021/5/statii/03_5_2021_v13.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:210503:p:44-50