关于碳交易所得的税法界定研究

发布时间：2018-05-24 16:00

本文选题：碳交易 + 所得税　；参考：《价格理论与实践》2017年04期

【摘要】：碳交易所得包括信用额签发所得、配额发放所得和信用额、配额交易所得。碳交易所得界定争议为存货与无形资产之争,解决争议的关键是碳定价机制。欧盟的碳定价机制深受政策影响,减排目标优于流通性诉求,碳价波动趋平稳,所得宜界定为存货。美国力主建立自由市场机制,其碳价受供求关系调整并通过期货市场稳定现货市场价格,所得宜界定为无形资产。中国试点时期的碳定价机制主要依靠政策设置,碳价平稳且市场流通性不高,所得宜界定为存货。
[Abstract]:Income from carbon trading includes income from the issuance of credits, income from quota issuance and credits, and income from quota trading. Carbon trading income is defined as the dispute between inventory and intangible assets, and the key to resolve the dispute is carbon pricing mechanism. The European Union's carbon pricing mechanism is deeply influenced by the policy, the emission reduction target is better than the demand of circulation, and the carbon price fluctuates steadily, which should be defined as inventory. The United States advocates the establishment of a free market mechanism, and its carbon price is adjusted by supply and demand, and the spot market price is stabilized through the futures market, which should be defined as intangible assets. The carbon pricing mechanism in the pilot period in China mainly depends on the policy setting. The carbon price is stable and the market liquidity is not high. The income should be defined as inventory.
【作者单位】：上海财经大学法学院;
【基金】：教育部留基委CSC-FWF专项奖学金项目
【分类号】：F831.5;X196

【相似文献】