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“绿色发展”是党的十八届五中全会提出的指导我国“十三五”时期发展甚至是更为长远发展的科学的发展理念和发展方式。上世纪90年代特别是2000年之后,建立绿色税制已嵌入税制改革决策思维模式之中。目前我国的绿色税制框架已初步建立并将逐步完善。各税种税制改革落实“绿色标准”我国绿色税制的特点是在税制改革中把绿色标准融入新税制,让多个税种同时发挥节能减排、节约
“Green Development ” is the scientific concept of development and development mode proposed by the Fifth Plenary Session of the 18th CPC Central Committee to guide China’s development during the “13th Five-Year Plan” and even more long-term development. The last century, 90 years, especially after 2000, the establishment of a green tax system has been embedded in the tax reform decision-making mode of thinking. At present, China’s green tax system has been initially established and will be gradually improved. The reform of the tax system of various tax types “Green standard” The characteristic of our green tax system is to integrate the green standard into the new tax system in the reform of the tax system, so as to enable multiple tax types to exert energy conservation and emission reduction at the same time and save