CAJ | 학술논문

社会主义社会的经济制度应该是以＂民＂为本,这被现代经济理论所验证。目前,我国进行的税收体制改革,也应该是以民为本的税制改革。针对环境恶化和二氧化碳排放问题,本文从民本经济的角度,提出利用征收碳税的途径实现我国二氧化碳的减排,对于实现以民为本以及社会可持续发展具有重要意义。
사회주의사회적경제제도응해시이＂민＂위본,저피현대경제이론소험증。목전,아국진행적세수체제개혁,야응해시이민위본적세제개혁。침대배경악화화이양화탄배방문제,본문종민본경제적각도,제출이용정수탄세적도경실현아국이양화탄적감배,대우실현이민위본이급사회가지속발전구유중요의의。
Economic system of a socialist society should be people-oriented, which has been testified by economic theories in modern times. At present, China’s reform in taxation system should also be people-oriented. To tackle problems of environmental degradation and carbon emission, this article puts forward the opinion that carbon taxation policy is very important not only to reduce carbon emission but to sustain social development.