碳税减排路径与效果辨析

发布时间：2018-01-28 05:44

本文关键词： 碳排放碳税碳减排税率中性税收　出处：《华东经济管理》2013年04期 　论文类型：期刊论文

【摘要】：中国面临着温室气体减排的巨大压力,碳税辅以碳排放权交易是适合我国国情的有效减排政策工具。文章深入分析了我国实行碳税的现实条件,对碳税税制要素、税率、征税环节、税收收入的归属与使用、税收减免与补偿等相关政策配套的相互作用机制和减排效果进行了探讨,提出通过多种模型和方法的综合应用对碳税的技术路径进行设计;揭示动态条件下碳税税制要素的构成与选择;指出税率是碳税政策实施的关键环节,且存在最优的碳税减排税率;辨析中性税收实施方式下多方利益关系的协调和最优税收返还模式;分析碳税及其政策配套的减排效果、对经济活动的影响,提出适合我国实际的碳税政策实施建议。
[Abstract]:China is faced with great pressure of greenhouse gas emission reduction, carbon tax accompanied by carbon emissions trading is an effective emission reduction policy tool suitable for China's national conditions. This paper deeply analyzes the actual conditions for China to implement carbon tax. Carbon tax system elements, tax rates, taxation links, tax revenue ownership and use, tax relief and compensation and other related policies supporting the interaction mechanism and the effect of emission reduction are discussed. The technical path of carbon tax is designed by comprehensive application of various models and methods. To reveal the composition and choice of carbon tax system elements under dynamic conditions; It is pointed out that the tax rate is the key link of the implementation of the carbon tax policy, and there is the best carbon tax reduction rate. Discriminating and analyzing the coordination of multi-interest relationship and the optimal tax return mode under the neutral tax implementation mode; This paper analyzes the effect of carbon tax and its policies on the economic activities, and puts forward some suggestions for the implementation of carbon tax policy suitable for our country's actual situation.
【作者单位】：天津理工大学管理学院;
【基金】：教育部人文社会科学研究青年基金项目(10YJC790328)
【分类号】：X196;F811.4
【正文快照】： 一、引言全球能源消耗日渐增加,温室气体大量排放引发了系列环境问题。低碳经济是全球气候变化和能源危机背景下产生的新型发展模式,直观表现为CO2排放的增长速度低于GDP增长速度、CO2绝对排放量减少[1]。中国能源需求约70%依赖于煤炭,高速的经济增长、快速增加的能源消费及

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