Major Issues and Optimization Paths in the Implementation of Green Fiscal and Tax Policies

In the current era of accelerating global economic development, countries worldwide are facing the challenge of resource shortages, giving rise to the concept of green sustainable development. This has also become an important principle for China in its pursuit of sustainable development. Against this backdrop, the nation has proposed corresponding green fiscal and tax policies. However, there are deficiencies in the implementation of Chinas green fiscal and tax policies. This paper analyzes the main issues in the implementation process of green fiscal and tax policies, aiming to optimize the implementation paths of green fiscal and tax policies by enhancing supervision of green tax policy execution, improving publicity of green fiscal and tax policies, and refining green tax incentives.