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ey white paper: there is still room for green tax system construction, and it is recommended to improve basic green taxes

2024-09-13

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on september 13, at the 2024 china international fair for trade in services results release conference, ey released the white paper "strengthening green tax system construction to practicing sustainable development" (hereinafter referred to as the "white paper").

the white paper points out that there is still much room for improvement in my country's green tax system. the scope of green tax collection needs to be expanded, the tax rate of green taxes is relatively low, the tax amount of green taxes is not adjusted in a timely manner, and the green tax collection and management capabilities still need to be improved.

the white paper suggests that to unleash the green regulatory role of taxation, we should start from the institutional level, consider the design of green tax types and tax system elements, and measure the effectiveness of green tax preferential policies, so as to promote the further "greening" of the current green tax system. specific measures include improving basic green tax types, implementing differentiated tax incentives for different industries and products, and strengthening the coordination of tax policies.

there is no unified definition of so-called green taxation in the academic circles of my country. the white paper believes that "green taxation" is a complete taxation system, and all environmental protection taxes, natural resource taxes, taxes to raise funds for specific environmental purposes, and taxation measures used by the government to adjust and regulate the nature and scale of economic activities related to the environment can be included in this system.