中国开征碳税问题研究

发布时间：2018-07-06 16:37

本文选题：碳税 + 碳排放　；参考：《兰州商学院》2014年硕士论文

【摘要】：随着当前日益严重的全球温度上升及频发的雾霾天气，人们越来越关注环境政策的出台，从2009年的燃油税费改革到2010年的资源税改革，再到2011年的碳排放权交易试点，接下来人们开始关注碳税问题。所谓碳税就是二氧化碳排放税，它以环境保护为目的，，通过增加税收负担来削减二氧化碳排放以减缓全球变暖的速度。碳税的实质是通过按其碳含量的比例对燃煤和石油下游的汽油、燃油、天然气等化石燃料产品征税，进而将人类行为所产生的环境负外部性内部化。上世纪90年代开始在荷兰、丹麦等欧洲国家开征。碳税在中国尚属于理论探索阶段，发达国家关于碳税方面的经验介绍及结论对于我国日后的碳税开征具有极其重要的意义。本文首先总结了与碳税相关的多个理论，对我国国内的二氧化碳碳排放现状及当前的减排政策进行综述，分析了北欧等国开征的现状及其效果，总结出适合我国借鉴的经验,提出了适合中国的碳税开征政策。并利用可计算的碳税一般均衡模型预测了两种不同碳税征收方式和六种不同税率条件下，对GDP、CPI等六个宏观经济指标和工业等不同行业的产量及价格的影响变化情况，最后给出了我国开征碳税的路线图。根据开征碳税的模拟效果分析，我国在近期实施碳税政策是必要的也是可行的，在中国开征碳税的条件已基本成熟。我国碳税的开征涉及到我国政府在应对全球气候变化上的态度、与现有环境税种之间的协调、矿产资源和能源的开发利用、生产要素价格形成机制的完善程度、制定相关法律等多方面因素的影响。为了推动碳税出台，减少碳税实施的阻力和负面效应，碳税制度设计要遵循渐进的改革思路，采取低税率起步、以后再逐渐小幅度提升等措施，实现能源的节约和其他污染物的减排，促进国家“十二五”规划设定的节能减排目标的实现，协调好能源、经济和环境的关系，实现我国经济社会的可持续发展，为建设生态文明和环境友好型社会提供政策保障。
[Abstract]:With the rising global temperature and frequent haze weather, people are paying more and more attention to the introduction of environmental policy, from the fuel tax reform in 2009 to the resource tax reform in 2010, and to the carbon emissions trading pilot in 2011. Then people began to focus on the carbon tax. The carbon tax is a carbon tax that reduces the rate of global warming by increasing the tax burden on the environment. The essence of carbon tax is to tax the gasoline, fuel, natural gas and other fossil fuel products in the lower reaches of coal and oil according to their carbon content, and then internalize the negative externality of the environment caused by human behavior. In the last century 90 s began in the Netherlands, Denmark and other European countries. Carbon tax is still in the stage of theoretical exploration in China. The introduction and conclusion on carbon tax in developed countries is of great significance for the future collection of carbon tax in China. Firstly, this paper summarizes several theories related to carbon tax, summarizes the current situation of carbon dioxide emissions and current emission reduction policies in China, analyzes the current situation and effects of the introduction of carbon dioxide emissions in northern Europe and other countries, and summarizes the experiences suitable for our country to learn from. The policy of carbon tax levy suitable for China is put forward. Using the computable general equilibrium model of carbon tax, this paper predicts the influence of two different ways of collecting carbon tax and six different tax rates on the output and price of six macroeconomic indicators, such as GDPN CPI and industry, etc. Finally, the road map of levying carbon tax in China is given. According to the simulation analysis of carbon tax collection, it is necessary and feasible to implement carbon tax policy in our country in the near future, and the conditions for levying carbon tax in China are basically mature. The introduction of carbon tax in China involves the government's attitude to global climate change, the coordination with existing environmental taxes, the exploitation and utilization of mineral resources and energy, and the perfection of production factor price formation mechanism. The influence of many factors, such as making relevant laws and so on. In order to promote the introduction of the carbon tax and reduce the resistance and negative effects of the implementation of the carbon tax, the design of the carbon tax system should follow the idea of gradual reform, start with a low tax rate, and gradually raise the tax rate by a small margin in the future. To achieve energy conservation and emission reduction of other pollutants, to promote the realization of the energy saving and emission reduction targets set by the state's 12th Five-Year Plan, to coordinate the relationship between energy, economy and environment, and to realize the sustainable economic and social development of our country. For the construction of ecological civilization and environmental-friendly society to provide policy protection.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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