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税收作为一个国家财政的主要收入,并且也是国家宏观经济调控的重要手段,目前新能源、低排放的“低碳经济”成为新型的发展动力,是社会经济成本共赢的新发展模式。因此,低碳经济影响着税收的制定与改革,政府要逐步完善税收政策以此来促进低碳经济的发展。围绕税收改革政策发展低碳经济作出一系列评述。
As a major national financial revenue, taxation is also an important means of macroeconomic regulation and control in our country. At present, the “low-carbon economy” of new energy and low emissions has become a new type of driving force for development and a new mode of development with win-win social and economic costs. Therefore, the low-carbon economy affects the formulation and reform of the tax revenue, and the government should gradually improve the tax policy in order to promote the development of a low-carbon economy. Around the tax reform policy to develop a low-carbon economy to make a series of comments.