Liu Puzhao, School of Economics

Abstract: In view of the severe natural resources and environmental pollution, it is necessary for our country to carry out ecological tax reform in the short term. But considering our country's economic development level and the stability of the tax system, the reform of ecological tax system in our country should be gradual and phased in three stages. The task of the first stage of ecological tax reform is to improve the current ecological tax policy, that is, to adjust some policy rules on the basis of maintaining the stability of the current tax framework. In the second stage, we will carry out the thorough reform of pollutant discharge fees and levy an environmental pollution tax. In the third stage, carbon tax will be introduced to fully draw on the policy experience of OECD countries in tax rate setting, tax revenue return methods, tax incentives and so on, so as to minimize the impact of carbon tax on the national economy and enterprises with high energy consumption while achieving the CO2 emission reduction target.

Read the article here:       94构建我国生态税收体系的路径选择——基于可持续发展视角_刘普照.pdf