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绿色财政税收政策的制定,对我国深化经济体制改革,促进社会经济的健康、和谐发展具有十分重要的现实意义。尤其是随着节约型社会建设目标的进一步明确,迫切需要建立更加科学合理的绿色财政税收政策,实施灵活高效的“绿色”支持与优惠政策,增强全社会的绿色节约意识。本文在阐述绿色财政税收政策主要内涵与作用的基础上,分析了我国了绿色财政税收政策体系中存在的主要问题,最终提出了节约型社会视角下绿色财政税收政策体系的完善策略。
The formulation of green fiscal taxation policy has very important practical significance for our country to deepen the reform of the economic system and promote the healthy and harmonious development of social economy. In particular, with the goal of building a conservation-oriented society further clarified, it is imperative to establish a more scientific and rational green fiscal taxation policy and implement flexible and efficient “green” support and preferential policies to enhance the green awareness of the entire society. On the basis of expounding the main connotation and function of green fiscal tax policy, this paper analyzes the main problems that exist in our country’s green fiscal tax policy system and finally puts forward the perfect strategy of green fiscal tax policy system from the perspective of conservation-oriented society.