西安石油大学学报（社会科学版）

当前，我国已构建起以环境保护税为主体，资源税、消费税等多税种协同，搭配降碳、减污、扩绿、增长等绿色税费优惠政策，覆盖多环节的绿色税收体系，并在一定程度上推动了环境保护与可持续发展。然而，与绿色经济发展领先国家相比，我国仍面临税制绿色化率不高、绿色税种作用发挥不足等问题。基于外部性、双重红利、可持续发展等典型理论依托，系统分析我国绿色税制的理论逻辑与实践困境，结合典型国家绿色税制的国际借鉴研究，提出系统性优化方案，为下一步绿色税制改革提出参考建议。

At present, China has established a green tax system covering multiple links, with environmental protection tax as the main body, resource tax, consumption tax and other multiple tax types as the coordination, and green tax and fee preferential policies as the collocation, such as carbon reduction, pollution reduction, green expansion and growth, which has promoted environmental protection and sustainable development to a certain extent.However, compared with leading countries in green economic development, China still faces problems such as the low rate of green tax system and insufficient play of the role of green tax types.Based on typical theoretical foundations such as externalities, dual dividends, and sustainable development, this paper systematically analyzes the theoretical logic and practical predicaments of China's green tax system, and puts forward a systematic optimization scheme by combining international reference studies of green tax systems in typical countries, so as to propose reference suggestions for the next step of green tax reform.