Study on the optimization of green tax system underthe dual carbon goal-analysis on the practice of green tax in Shandong province
JIANG Lilin
Abstract：The green tax system is an important method of regulating the green and low-carbon transformation of the economy and society.From the perspective of green tax practice in Shandong province,under the dual carbon goal,the green tax system doesn't clearly reflect the constraints on carbon emissions in terms of the legislative purpose,the current green tax system has insufficient constraints on carbon emissions,and insufficient collaborative mechanisms to promote the carbon reduction.It needs to further optimize the legislative purpose of reflecting the carbon reduction guidance,and to improve the tax structure for carbon reduction and the stability of the preferential tax policies,and to optimize the coordination between the different green taxes and the collaboration mechanism with technical testing and other departments,so as to promote the development of green and low-carbon.
Keywords：dual carbon goalthe green tax systemoptimization of tax systemcarbon emissioncollaboration mechanismtax structureguide of carbon reduction
Publication Date：2024-05-20
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：5( 119-123 )