On the Innovation of China's Tax System in the Situation of Carbon Emission Reduction:Taking Income Tax,Property Tax,Action Tax and Resources Tax as Subjects

Tax system can effectively guide social economic activities,thus adjusting social economic structure.In order to promote the development of low carbon economy,strengthen macro-control of energy conservation and emission reduction,our tax system should make such changes as follows:broadening the tax withheld scope of the enterprises' income tax and moderately increasing the amount of the tax withheld;promoting property tax reform by taking vehicle and vessel tax and property tax as outbreak;advancing action tax reform through fixed asset investment regulation tax;carrying out resources tax reform carefully and orderly.