生态文明视野下节能减排税收法律制度的思考

节能减排是建设生态文明的必然要求和具体实践，而税收政策的外部性理念与节能减排所要达到的正外部效益不谋而合。因此，完善我国税收法律制度，是推进节能减排、建设生态文明的一个重要方向；完善税收优惠政策体系、确保所设税种完美凸显环境价值、注重具体税收优惠措施的落实，实现这一目标的保障。

Tax Law System of Energy Reduction in the View of Eco-civilization

Energy reduction is inevitable for the construction and practice of eco-civilization,and the externality concept of tax policy is coincided with the positive external benefit required by the energy reduction.Therefore,to improve the tax law system is crucial for promoting the energy reduction and the eco-civilization.In order to realize this goal,the policy system of tax preference should be improved,the environmental value should be considered in the setting of tax items,and the policies of tax preference ...