我国碳税开征的制度设计

发布时间：2018-03-06 06:03

本文选题：碳税　切入点：环境税制　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：在哥本哈根世界气候大会举行之后，如何减少二氧化碳排放量、控制温室气体总量来应对全球气候变化已经成为世界各国共同关注的焦点问题。改革开放以来我国经济高速发展，但其背景是巨大的化石能源依赖和消耗，目前，我国二氧化碳排放量已经位居世界第一，随着我国经济的快速发展，我国面临着巨大的二氧化碳减排压力。虽然我国在《京都议定书》中没有被明确具体的节能减排数字，但鉴于整体经济发展潜力巨大，且现在面临经济进一步转型升级，切实做好下一步节能减排工作已经变得十分重要。随着综合国力的不断提升，作为负责任的经济大国也需要承担更多的国际义务。政府有必要通过积极的财税政策，，促使排污对象减少对环境的进一步污染。时至今日，在环境污染已经成为经济发展瓶颈的突出问题，且相关资源税、消费税、排污费等手段已经无法弥补因能源消耗造成的环境外部负效应，需要针对能源消费行为带来的负外部性性设计专门的税制，本文就针对我国开征碳税的问题进行了相关研究。本文共分为五个部分。第一部分为绪论，主要介绍了本文的研究背景、意义、碳税的国内外研究现状。第二部分综合阐述了碳税的基本理论及碳税的概念及内涵。第三部分依据现实情况具体分析了我国开征碳税的必要性及可行性，结合我国现有能源与资源税财税制度、相关环境排污费内容、税制改革方向等，对消费环节碳税的要素设计进行深入研究，重点是结合具体的征收管理流程,进行机动车燃料消费环节、居民消费环节开征碳税的可行性分析，并提出了我国开征碳税面临的问题。第四部分分别详细地介绍了发达国家的碳税经验，并从中得到相关启示，为我国开征碳税提供参考。第五部分对我国现行税制中的“碳税”部分进行了全面分析，并利用模型分析了开征碳税会对我国产生的影响。第五部分从我国现实国情出发，在借鉴碳税国际经验的基础上，本着“正税清费”的原则，在现有税收征管法下提出了我国开征碳税的目标、应遵循的原则、相关要素设计及配套措施，构建出符合我国发展和具有本国特色的碳税制度。
[Abstract]:How to reduce carbon dioxide emissions after the World Climate Conference in Copenhagen, Controlling the total amount of greenhouse gases to cope with global climate change has become a common concern of all countries in the world. Since the reform and opening up, China's economy has developed at a high speed, but its background is the huge dependence and consumption of fossil energy. At present, China has already ranked first in the world in terms of carbon dioxide emissions. With the rapid development of China's economy, China is facing enormous pressure to reduce carbon dioxide emissions. Although China has not been specified in the Kyoto Protocol specific figures for energy conservation and emission reduction, However, in view of the enormous potential of the overall economic development and now facing further economic transformation and upgrading, it has become very important to effectively do a good job in energy saving and emission reduction in the next step. With the continuous improvement of the overall national strength, As a responsible economic power, it is also necessary to assume more international obligations. It is necessary for the government to adopt active fiscal and taxation policies to encourage polluters to reduce further pollution to the environment. Environmental pollution has become a prominent bottleneck of economic development, and related resources taxes, consumption taxes, sewage charges and other means can no longer compensate for the negative environmental effects caused by energy consumption. It is necessary to design a special tax system for negative externalities brought about by energy consumption behavior. This paper is divided into five parts. The first part is the introduction, mainly introduces the research background, significance, The second part expounds the basic theory of carbon tax and the concept and connotation of carbon tax. The third part analyzes the necessity and feasibility of carbon tax in China according to the actual situation. In combination with the existing energy and resource tax fiscal and taxation system, the contents of environmental pollution charges, the direction of tax reform and so on, this paper makes a deep study on the design of the elements of carbon tax in the consumption link, with the emphasis on combining with the specific collection and management process. This paper analyzes the feasibility of levying carbon tax in motor vehicle fuel consumption and resident consumption, and puts forward the problems that our country faces in levying carbon tax. Part 4th introduces the carbon tax experiences of developed countries in detail, and gets some enlightenment from them. Part 5th makes a comprehensive analysis of the "carbon tax" part of China's current tax system, and analyzes the impact of levying carbon tax on our country by using the model. Part 5th is based on the actual situation of our country. On the basis of drawing lessons from the international experience of carbon tax, based on the principle of "positive tax clearance fee", this paper puts forward the aim, principles, design of relevant elements and supporting measures of carbon tax levy in China under the existing tax collection and management law. To build a carbon tax system that conforms to the development of our country and has its own characteristics.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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