我国碳税法律制度的构建
发布时间：2018-07-25 16:13
【摘要】：全球气温的不断升高,二氧化碳在其中起到主要作用,而二氧化碳又主要来源于化石能源的使用。中国作为能源消耗大国,二氧化碳的排放量已经大大超过其他各国,节能减排已经成为政府的重要工作目标。在《联合国气候变化框架公约》下,发展中国家拥有非强制性减排义务,中国作为能源使用大国,受到发达国家的指责。《美国清洁能源安全法案》中的“碳关税”条款,指出美国有权对来自不实施碳减排限额国家的进口产品征收碳关税。欧洲根据美国的《美国清洁能源安全法案》,也准备出台包含有碳关税条款的法案。这种碳关税条款实质上是一种绿色贸易壁垒,是西方国家对本国企业的保护条款。国际上的政治与经济的双重压力,都使得我国碳税的开征势在必行。开征碳税,一方面是缓解我国面对的国际政治压力,另一方面也是为了我国企业的长久发展考虑。碳税的开征初始会对我国的经济造成一定的影响,但是征收碳税不仅能够控制二氧化碳的排放量,还能提高能源的利用效率,更是促进了清洁能源的发展,并且使我国的产品不被西方的绿色贸易壁垒所阻挡,对我国企业的长久发展是利大于弊。本文从碳税的概念特征入手,用经济学和法学的理论来支持碳税的开征,对我国开征碳税进行可行性和必要性分析,并利用国外碳税征收的经验和这些经验对我国的启示提出对我国碳税法律制度的立法建议,以此来构建我国的碳税法律制度。征收碳税的收入应当专款专用,投入到环境保护的设施中,以达到征收碳税的目的。
[Abstract]:Carbon dioxide plays a major role in the rising global temperature, and carbon dioxide is mainly derived from the use of fossil energy. As a big energy consuming country, China has much more carbon dioxide emissions than other countries, and energy saving and emission reduction has become an important goal of the government. Under the United Nations Framework Convention on Climate change, developing countries have non-mandatory emission reduction obligations, and China, as a major energy user, has been criticized by developed countries. Points out that the United States has the right to impose carbon tariffs on imports from countries that do not implement carbon emission reduction limits. Under America's Clean Energy Security Act, Europe is also preparing a carbon tariff. This carbon tariff provision is essentially a green trade barrier and a protection clause for Western companies. The double pressure of international politics and economy makes it imperative for China to levy carbon tax. The introduction of carbon tax, on the one hand, is to ease the international political pressure faced by China, on the other hand, it is also for the long-term development of Chinese enterprises. The initial introduction of carbon tax will have a certain impact on the economy of our country, but the levy of carbon tax can not only control the emissions of carbon dioxide, but also improve the efficiency of energy use, and promote the development of clean energy. And the products of our country are not blocked by the green trade barrier of the west, which is more good than bad for the long-term development of our country's enterprises. This paper starts with the concept characteristics of carbon tax, uses the theory of economics and law to support the introduction of carbon tax, and analyzes the feasibility and necessity of levying carbon tax in China. In order to construct the legal system of carbon tax in China, the author makes use of the experience of foreign countries and the enlightenment of these experiences to put forward some legislative suggestions on the legal system of carbon tax in our country. The revenue from carbon tax shall be earmarked for environmental protection facilities to achieve the purpose of carbon tax.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.22;D922.6
本文编号：2144355
[Abstract]:Carbon dioxide plays a major role in the rising global temperature, and carbon dioxide is mainly derived from the use of fossil energy. As a big energy consuming country, China has much more carbon dioxide emissions than other countries, and energy saving and emission reduction has become an important goal of the government. Under the United Nations Framework Convention on Climate change, developing countries have non-mandatory emission reduction obligations, and China, as a major energy user, has been criticized by developed countries. Points out that the United States has the right to impose carbon tariffs on imports from countries that do not implement carbon emission reduction limits. Under America's Clean Energy Security Act, Europe is also preparing a carbon tariff. This carbon tariff provision is essentially a green trade barrier and a protection clause for Western companies. The double pressure of international politics and economy makes it imperative for China to levy carbon tax. The introduction of carbon tax, on the one hand, is to ease the international political pressure faced by China, on the other hand, it is also for the long-term development of Chinese enterprises. The initial introduction of carbon tax will have a certain impact on the economy of our country, but the levy of carbon tax can not only control the emissions of carbon dioxide, but also improve the efficiency of energy use, and promote the development of clean energy. And the products of our country are not blocked by the green trade barrier of the west, which is more good than bad for the long-term development of our country's enterprises. This paper starts with the concept characteristics of carbon tax, uses the theory of economics and law to support the introduction of carbon tax, and analyzes the feasibility and necessity of levying carbon tax in China. In order to construct the legal system of carbon tax in China, the author makes use of the experience of foreign countries and the enlightenment of these experiences to put forward some legislative suggestions on the legal system of carbon tax in our country. The revenue from carbon tax shall be earmarked for environmental protection facilities to achieve the purpose of carbon tax.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.22;D922.6
【引证文献】
相关硕士学位论文 前1条
1 周超;我国碳税征收的可行性研究[D];广东商学院;2012年
，本文编号：2144355
本文链接：https://www.wllwen.com/falvlunwen/huanjingziyuanfa/2144355.html
