我国已出台的4大类30余项促进能源资源节约和环境保护税收政策,对促进能源资源节约和环境保护起到了积极的推动作用。但是,从这些年的执行情况看,现行税收政策还存在一些不足。所以,应调整完善现行税收制度,加快资源税改革,完善增值税、企业所得税及消费税制度,尽快研究开征碳税、环境税。除此之外,还应通过车辆购置税和车船税政策的调整,促进节能减排。 China has promulgated the four major categories of more than 30 items to promote energy conservation and environmental protection tax policy, to promote energy conservation and environmental protection has played a positive role in promoting. However, judging from the implementation of these years, there are still some shortcomings in the current tax policy. Therefore, we should adjust and improve the current tax system, accelerate the reform of resource tax, improve the value-added tax, enterprise income tax and consumption tax system, and study and impose carbon tax and environmental tax as soon as possible. In addition, the tax on vehicles and the adjustment of travel tax should be adopted to promote energy conservation and emission reduction.