Optimization of China ‘s Environmental Protection Tax System from the Perspective of Green Taxation

DOI

10.2991/978-94-6463-811-0_95How to use a DOI?

Keywords

Environmental protection tax; green tax; tax scope; tax rate; tax incentives; departmental collaborative governance

Abstract

Green tax is a general term for all kinds of taxes and tax items related to the rational development of resources and the effective protection of the environment in the tax system. A sound green tax system is a necessary means to achieve green sustainable development. As the core tax of green tax, environmental protection tax plays a leading role in environmental protection. However, China ‘s current environmental protection tax system has the problems of narrow taxation scope, unreasonable tax rate setting, imperfect tax use system, unscientific tax preferential policies, and imperfect collaborative governance system, which is not conducive to the improvement of the green tax system. In order to further optimize the environmental protection tax system, promote the development of green tax, and help improve the green tax system, we should expand the scope of taxation, optimize the tax rate, establish a special tax system, improve tax incentives, and improve the departmental collaborative governance system.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Sanchen Fu
PY  - 2025
DA  - 2025/08/14
TI  - Optimization of China ‘s Environmental Protection Tax System from the Perspective of Green Taxation
BT  - Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
PB  - Atlantis Press
SP  - 870
EP  - 876
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-811-0_95
DO  - 10.2991/978-94-6463-811-0_95
ID  - Fu2025
ER  -