绿色税收区域差异化的完善路径及其法制保障
The Improvement Path of Regional Differentiation of Green Taxation and Its Legal Protection

我国允许不同地区实施差异化的绿色税收政策。基于区域间经济发展水平、产业结构、资源禀赋、环境承载力等差别较大，绿色税收政策呈现出鲜明的差异化特点。现阶段，我国多地绿色税收政策定位不科学、推行不到位、监督不完善，在实践中暴露出诸多问题，主要表现为企业避税风险较大，给区域经济发展带来不确定影响以及地区间政策难以协调，有效性不足。鉴于此，文章提出差异化绿色税收政策的制定和实施应在坚持税收法定原则的基础上，以保障社会经济可持续发展为目的，以激励与约束并重为手段，通过规范税收优惠政策、强化税收征管监督、建立政策效果评估和区域合作机制等措施，提高绿色税收政策的透明度与公正性，提升征管效率，实现区域协调发展和生态环境保护的目标平衡。
China permits different regions to implement differentiated green taxation policies. Given the significant differences in economic development levels, industrial structures, resource endowments, and environmental carrying capacities among regions, green taxation policies exhibit distinct characteristics of differentiation. At present, many localities in China face issues such as unscientific positioning, inadequate implementation, and imperfect supervision of green taxation policies, which have led to several problems in practice. These problems are mainly manifested in the relatively high risk of corporate tax avoidance, the uncertain impact on regional economic development, and the difficulty in coordinating policies among regions, resulting in insufficient effectiveness. In light of this, this paper proposes that the formulation and implementation of differentiated green taxation policies should be based on the principle of tax legality, with the goal of ensuring sustainable social and economic development. By employing a combination of incentives and constraints, and through measures such as standardizing tax preferential policies, strengthening tax collection and supervision, establishing policy effectiveness evaluation mechanisms, and regional cooperation mechanisms, the transparency and fairness of green taxation policies can be enhanced. This will improve the efficiency of tax collection and management and achieve a balanced goal of coordinated regional development and ecological and environmental protection.