碳税征收公平原则研究

发布时间：2018-09-11 21:04

【摘要】：从全球来看，极端天气频发，给各国造成了巨大的损失。世界各国将环境问题提上日程，对于温室气体排放给全球带来的诸多问题进行研究。联合国多次召开国际会议协商，期望对减排问题达成一致，减少二氧化碳的排放，缓解气候恶化。由于发达国家要求发展中国家承担强制减排义务，而发展中国家要求发达国家承担历史责任，国家间的公平问题越来越受到国际社会的关注。现在，在国内生态环境恶化和国际碳减排的双重压力下，急需采取切实有效的措施减少碳排放，阻止气候的进一步恶化。在众多的减排手段中，碳税不失为一种具有可操作性的有效减排措施。但碳税如果征收不当，就会引发许多社会公平问题。如果说效率是经济学追求的目标，那么，公平则是法学追求的价值目标。碳税的实践最早是在北欧国家，，它们对碳税的理论也研究得较为深入，加拿大、澳大利亚、日本等国家也在逐渐引入碳税。我们国家还没有实行碳税，对碳税的研究比较晚。无论是经济学领域还是法学领域对基础理论的研究都比较少，更多的集中在碳税的制度构建上，以解决我国正在和即将面对的现实问题。对碳税征收中的公平问题很少有学者论述，事实上，公平原则应该成为我国未来碳税法的基本原则之一。对此问题的研究是在以上的时代背景和学术背景基础上进行的，碳税除了具有一般税收的特征外，还具有自身的特殊性。由于二氧化碳的排放是在全世界的每一个角落，如果不采取控制措施，最后都会进入大气空间，它的负外部性是跨国界的。另外，二氧化碳不是有毒气体，对环境本无害，只有当大气中二氧化碳存量过多的时候，才会产生危害。排放空间不是无限的，作为一种公共产品与其它的公共产品的区别在于它的全球性特征，所以备受世界各国的关注。由于碳税是对二氧化碳的排放征税，所以碳税征收和其它的税收相比具有了全球性特征，碳税的征收需要世界各国的协调与合作。由于碳税征收的特殊性，使得碳税征收公平原则也具有了自身的特点，第一，碳税征收公平不仅包括国内公平，也包括国际公平；第二，碳税征收公平追求的不仅是形式公平，更是实质公平；第三，碳税征收公平不仅包括经济公平，更强调社会公平。因为碳税征收公平原则的这些特征，所以它不仅是各国碳税立法要遵循的基本原则，也是碳税国际协调与合作必须遵循的基本原则，而共同但有区别的责任原则就是碳税征收公平原则在国际协调与合作中的具体化。征收碳税的充分理论依据使这一征收行为具有了正当性，否则即使碳税的征收获得法律认可而具备合法性，但是同样可以由于理论依据的缺失而缺乏正当性。碳税的理论基础主要包括税收学基础、生态伦理学基础、经济学基础和法学基础。碳税的国际实践表明，如果碳税制度设计不当，很容易引发社会公平问题。这些问题主要包括如下几方面：第一，加重低收入者的经济负担，恶化他们的生活状况，降低他们的生活水平；第二，增加能源密集型企业的成本，降低企业的国际竞争力，减少出口数量；第三，使区域经济发展受限，减缓不发达地区经济的发展速度，加重区域发展的不平衡；第四，限制发展中国家的发展，抑制他们生活的改善，拉大发达国家和发展中国家的差距。由于世界各国所处的经济发展阶段不同，它们所面临的问题也千差万别。征收碳税会给那些经济不发达的国家造成很大的负担，一些贫穷的国家更急于解决的是生存和发展问题。发达国家要求发展中国家现在也要承担强制性减排义务，这是违背公平原则的。发展中国家必须坚持共同但有区别的责任原则，这也是联合国从公平原则出发，考虑到发达国家历史排放的问题，减少发展中国家对碳减排成本的承担，实现全球的公平发展。碳税征收公平原则的实现路径可分为两部分，前半部分主要回答公平原则是如何在碳税法律制度设计中实现的，后半部分则主要回答公平原则是如何在碳税国际环境责任承担中的实现。对于前半部分是从如下五个方面来论述的：第一，在税率确定方面，要由低到高，循序渐近；第二，在征税对象方面，以企业的排放为主，主要针对企业消耗的化石燃料；第三，在纳税主体方面，以企业缴纳为主，先不对居民个人征税；第四，在税收优惠方面，要给予低收入群体税收减免的优惠；第五，在税收归属与用途方面，通过转移支付为不发达地区和低收入群体提供帮助，以实现调节社会公平的作用。后半部分着重对“共同但有区别的责任原则”作了详细的解读，其要义是在全球环境保护中，所有国家都负有共同的义务和责任，但是责任的大小又是有区别的，即发达国家承担主要责任，发展中国家承担次要责任，这是碳税征收公平原则在碳税国际协调与合作中的具体化。
[Abstract]:Globally, extreme weather occurs frequently, causing enormous losses to countries. Countries around the world have put environmental issues on the agenda, and studied many global problems caused by greenhouse gas emissions. Since developed countries require developing countries to undertake compulsory emission reduction obligations, and developing countries require developed countries to assume historical responsibility, the issue of fairness between countries has attracted more and more attention of the international community.
Now, under the dual pressure of the deterioration of domestic ecological environment and the reduction of international carbon emissions, it is urgent to take effective measures to reduce carbon emissions and prevent the further deterioration of climate. If efficiency is the goal pursued by economics, fairness is the value goal pursued by law.
The practice of carbon tax is the earliest in the Nordic countries. They also study the theory of carbon tax deeply. Canada, Australia, Japan and other countries are gradually introducing carbon tax. In fact, the principle of fairness should be one of the basic principles of China's future carbon tax law.
Carbon tax has its own particularity besides the general tax characteristics. Because carbon dioxide emissions are in every corner of the world, if no control measures are taken, it will eventually enter the atmosphere, and its negative externality is cross. In addition, carbon dioxide is not a toxic gas, harmless to the environment, only when there is too much carbon dioxide in the atmosphere, will produce harm. Emission space is not unlimited, as a public product and other public goods is different from its global characteristics, so the world's attention. Carbon tax is a tax on carbon dioxide emissions, so carbon tax has a global character compared with other taxes. Carbon tax collection needs coordination and cooperation of all countries in the world.
Because of the particularity of carbon tax levy, the principle of carbon tax levy fairness has its own characteristics. First, carbon tax levy fairness includes not only domestic fairness, but also international fairness. Second, carbon tax levy fairness pursues not only formal fairness, but also substantive fairness. Third, carbon tax levy fairness includes not only economic fairness, but also more emphasis. Social equity. Because of these characteristics of the fair principle of carbon tax levy, it is not only the basic principle of carbon tax legislation, but also the basic principle of international coordination and cooperation of carbon tax. The principle of common but differentiated responsibilities is the embodiment of the fair principle of carbon tax levy in international coordination and cooperation.
The sufficient theoretical basis of carbon tax levy makes this levy behavior legitimate. Otherwise, even if the carbon tax levy is legally recognized, it can also be due to the lack of theoretical basis and lack of legitimacy. Foundation.
The international practice of carbon tax shows that if the carbon tax system is not properly designed, it will easily lead to social equity problems. These problems mainly include the following aspects: firstly, increasing the economic burden of low-income people, worsening their living conditions and lowering their living standards; secondly, increasing the cost of energy-intensive enterprises, reducing the international level of enterprises. Competitiveness, reduce the number of exports; third, restrict the development of regional economy, slow down the economic development of underdeveloped regions, aggravate the imbalance of regional development; fourth, restrict the development of developing countries, inhibit the improvement of their lives, and widen the gap between developed and developing countries.
Due to the different stages of economic development in the world, the problems they face vary greatly. Carbon taxes impose a heavy burden on the underdeveloped countries. Some poor countries are more anxious to solve the problems of survival and development. Developed countries require developing countries to undertake mandatory emission reduction obligations now. This is against the principle of equity. Developing countries must adhere to the principle of common but differentiated responsibilities. This is also the United Nations starting from the principle of equity, taking into account the historical emissions of developed countries, reducing the cost of carbon emission reduction in developing countries to achieve fair development of the world.
The first part mainly answers how the principle of fairness is realized in the design of carbon tax legal system, and the second part mainly answers how the principle of fairness is realized in the international environmental responsibility of carbon tax. Firstly, the tax rate should be determined from low to high, gradually; secondly, in terms of Taxation targets, enterprises should give priority to emissions, mainly for fossil fuels consumed by enterprises; thirdly, in terms of taxpayers, enterprises should mainly pay taxes, without taxing individual residents; fourthly, in terms of tax preferences, low-income groups should be given tax relief. Fifth, in terms of Taxation attribution and use, transfer payments are used to help underdeveloped areas and low-income groups to achieve the role of regulating social equity. The same obligations and responsibilities, but the size of the responsibility is different, that is, developed countries bear the main responsibility, developing countries bear the secondary responsibility, which is the principle of fair carbon tax collection in the international coordination and cooperation of carbon tax.
【学位授予单位】：辽宁大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.42

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