基于GEP发展战略的中国生态税收制度优化

IF 1.2 Q4 BUSINESS
Wanrong Lei
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引用次数: 0

摘要

为了减少生态环境污染和经济损失,提高国民环保意识,本文提出了基于GEP发展战略的中国生态税制优化方案。首先,分析表明GDP侧重于经济运行,而GEP侧重于生态系统运行。然后,利用GEP计算水土保持功能、洪水调蓄、空气和水净化、固碳和释氧、气候调节、生物群落等指标的数据,得到相应的值。用财政原则调整经济变化的敏感性,用公平原则缩小收入差距,用效率原则调整市场征管,简化税制,改善国民待遇。最后,在税收制度下以最小的税收成本实现税收利益的最大化。通过实验证明,该方法可以有效探索发展生态税制,使税收征管整体优化达到0.77。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Optimization of China's ecological tax system based on GEP development strategy
To reduce ecological environmental pollution and economic loss, and improve national environmental awareness, this paper puts forward the optimization of China's ecological tax system based on the GEP development strategy. Firstly, the analysis shows that GDP focuses on economic operation, while GEP focuses on ecosystem operation. Then, GEP is used to calculate the data of water conservation, soil conservation function, flood regulation and storage, air and water purification, carbon fixation and oxygen release, climate regulation, biological community, and other indicators to obtain the corresponding value. We will use fiscal principles to adjust the sensitivity of economic changes, the principle of fairness to narrow income disparities, and the principle of efficiency to adjust market collection and management, simplify the tax system, and improve national treatment. Finally, the maximization of tax benefits is realized with the minimum tax cost under the tax system. Through experiments, it is proved that this method can effectively explore the development of an ecological tax system, to optimize the overall optimization of tax collection and management up to 0.77.
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来源期刊
3C Empresa
3C Empresa BUSINESS-
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