Probe - Accounting, Auditing and Taxation

Research on fiscal and tax policies to promote green, low carbon and high quality development

Daofeng Qu

Jingdezhen Ceramic University

DOI: https://doi.org/10.59429/paat.v7i4.12460

Keywords: green and low carbon; high quality development; double carbon target; policy synergy; ecological compensation

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Abstract

With the further promotion of China's "double carbon" goal and high-quality development becoming the theme of the times,fiscal and taxation policy, as a key tool of national macro-control,plays a central role in guiding resource allocation,stimulating green transformation and promoting coordinated regional development. This study proposes three optimization paths through the current green and low-carbon fiscal policy system in China,aiming to provide theoretical reference and practical guidance for building a precise and coordinated fiscal policy framework.

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