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低碳经济是我国经济发展方式转变的基本取向,我国当前面临的资源与环境双重约束已经构成制约我国经济低碳发展的基础瓶颈。本文在分析我国税收调控低碳经济发展现状的基础上,剖析了当前低碳税收政策存在的问题,并提出进一步优化我国低碳税收政策的路径选择。
Low-carbon economy is the basic orientation for the transformation of our country’s economic development mode. The current dual constraints on resources and environment in our country have become the basic bottleneck restricting the development of low-carbon economy in our country. Based on the analysis of the status quo of China’s tax regulation and control of low-carbon economy, this paper analyzes the existing problems of the current low-carbon tax policy and puts forward the path of further optimizing our low-carbon tax policy.