国外碳税立法及对我国的启示
发布时间：2018-11-10 09:48
【摘要】：本文的研究对象是碳税法律制度。碳税是基于减少二氧化碳(CO?)排放目的而征收的一种税收。在我国环境污染和温室效应日益加剧的条件下,运用碳税解决中国的二氧化碳排放问题具有深远意义。 目前,碳税已在十多个国家得到了运用。其中芬兰、荷兰、丹麦、瑞典、挪威作为最早进行碳税立法的国家于20世纪90年代初先后开征了碳税,建立了较为完善的碳税税制并取得了较好的节能减排以及社会效果,积累了丰富的碳税经验。为我国碳税税制的构建提供了有益的借鉴:第一,以碳含量作为计税依据并选择“中游”环节征收;第二,遵循税收中性化的原则和目标;第三,完善气候变化相关的税收政策。 我国尚未确立碳税制度。从目前我国应对全球气候变化、环境形势和加强节能减排的要求来看,开征碳税既有利于改善环境,将显著降低我国温室气体的排放,又能提高能源利用效率。此外,碳税还能够实现引导企业发展替代性新能源等方面的作用。因此,从应对气候变化、发展低碳经济和节能的角度来看在我国适时开征碳税非常必要。 基于以上的分析,本文在借鉴国外先进碳税立法经验的基础上结合我国的具体国情设计我国碳税制度框架。最后,提出了与碳税相关的配套措施建议,以保证碳税制度能够顺利的实施并达到预期节能减排目标。
[Abstract]:The object of this paper is the legal system of carbon tax. The carbon tax is based on reducing carbon dioxide (CO?) A tax levied for emission purposes. Under the condition of environmental pollution and increasing of Greenhouse Effect in China, it is of great significance to solve the problem of carbon dioxide emission by carbon tax. At present, the carbon tax has been applied in more than a dozen countries. Finland, the Netherlands, Denmark, Sweden and Norway, as the first countries to legislate on carbon taxes, introduced carbon taxes in the early 1990s, established a relatively complete carbon tax system, and achieved better energy saving and emission reduction and social effects. Has accumulated rich carbon tax experience. It provides a useful reference for the construction of China's carbon tax system: first, taking carbon content as the tax basis and selecting the "middle stream" to collect the tax; second, following the principle and goal of tax neutrality; Third, perfect the tax policy related to climate change. China has not yet established a carbon tax system. From the point of view of China's current response to global climate change, environmental situation and the requirements of strengthening energy conservation and emission reduction, the introduction of carbon tax will not only improve the environment, but also significantly reduce the greenhouse gas emissions and improve the efficiency of energy use. In addition, the carbon tax can also guide enterprises to develop alternative new energy and other aspects of the role. Therefore, it is necessary to levy carbon tax in China from the point of view of dealing with climate change, developing low carbon economy and saving energy. Based on the above analysis, this paper designs the framework of China's carbon tax system based on the experience of foreign advanced carbon tax legislation. Finally, the paper puts forward some related measures to ensure that the carbon tax system can be implemented smoothly and achieve the target of energy saving and emission reduction.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.6;D922.22
本文编号：2322097
[Abstract]:The object of this paper is the legal system of carbon tax. The carbon tax is based on reducing carbon dioxide (CO?) A tax levied for emission purposes. Under the condition of environmental pollution and increasing of Greenhouse Effect in China, it is of great significance to solve the problem of carbon dioxide emission by carbon tax. At present, the carbon tax has been applied in more than a dozen countries. Finland, the Netherlands, Denmark, Sweden and Norway, as the first countries to legislate on carbon taxes, introduced carbon taxes in the early 1990s, established a relatively complete carbon tax system, and achieved better energy saving and emission reduction and social effects. Has accumulated rich carbon tax experience. It provides a useful reference for the construction of China's carbon tax system: first, taking carbon content as the tax basis and selecting the "middle stream" to collect the tax; second, following the principle and goal of tax neutrality; Third, perfect the tax policy related to climate change. China has not yet established a carbon tax system. From the point of view of China's current response to global climate change, environmental situation and the requirements of strengthening energy conservation and emission reduction, the introduction of carbon tax will not only improve the environment, but also significantly reduce the greenhouse gas emissions and improve the efficiency of energy use. In addition, the carbon tax can also guide enterprises to develop alternative new energy and other aspects of the role. Therefore, it is necessary to levy carbon tax in China from the point of view of dealing with climate change, developing low carbon economy and saving energy. Based on the above analysis, this paper designs the framework of China's carbon tax system based on the experience of foreign advanced carbon tax legislation. Finally, the paper puts forward some related measures to ensure that the carbon tax system can be implemented smoothly and achieve the target of energy saving and emission reduction.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.6;D922.22
【引证文献】
中国期刊全文数据库 前1条
1 郭谁琼;黄贤金;;气候变化经济学研究综述[J];长江流域资源与环境;2012年11期
，本文编号：2322097
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