根据外部性理论和公共产品理论,增值税转型一方面有利于企业固定资产的更新换代,另一方面增值税转型受益最大的企业也更易造成环境的污染和破坏。本文在分析有关环境保护税收政策现状的基础上,提出在增值税转型中嵌入绿色税收思想,开征环境税、改进现有税收政策,从而建立绿色税收体系的具体构想。 According to the externality theory and public product theory, the transformation of value-added tax is conducive to the upgrading of enterprises’ fixed assets on the one hand, and the enterprises benefiting most from the transformation of value-added tax on the other hand are also more likely to cause environmental pollution and destruction. Based on the analysis of the status quo of tax policies on environmental protection, this paper puts forward the concrete conception of establishing a green tax system by embedding the idea of ​​green taxation, levying environmental taxes and improving existing taxation policies in the process of value-added tax reform.