摘要
本文根据“绿色税收”的相关概念和理论,分析我国绿色税收制度的发展和现状,发现了我国的“绿色税收体系”存在的问题。提出中国应扩大绿色税收范围,采取“互联网 + 税收”的方式来培养纳税人的绿色意识,强化税收的征收和管理。
According to the relevant concepts and theories of “green tax”, this paper analyzes the development and current situation of China’s green tax system, and finds out the problems existing in China’s “green tax system”. It is proposed that China should expand the scope of green tax revenue, adopt the “Internet + tax revenue” method to cultivate taxpayers’ green awareness, and strengthen the tax collection and management.
出处
《金融》
2024年第2期426-431,共6页
Finance
