我国碳税收入测算及其和国民经济关系研究

发布时间：2018-01-09 07:03

本文关键词：我国碳税收入测算及其和国民经济关系研究　出处：《北京交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：2013年冬季,全国大部分城市遭遇严重雾霾天气,而污染物排放量大,包括燃煤污染、机动车排放、工业污染和扬尘,是造成本次严重污染的根本原因,可见节能减排,改变经济粗放型增长模式刻不容缓。那么如何有效减少碳排放?世界各国都在积极探索一条既不影响本国经济发展,又能有效较少二氧化碳排放、保护环境的道路。而征收碳税被普遍认为是减少碳排放最具市场效率的经济手段之一。我们要重视碳税对二氧化碳减排的作用,本文就我国碳税问题进行了相关研究。本文共分为五个部分,第一部分引言,介绍了研究背景及意义、国内外研究现状、研究的主要内容方法及创新点。第二部分是碳税的基本理论,包括碳税的内涵及其理论基础。第三部分是碳税的国际经验与借鉴,分别详细地介绍了芬兰、挪威、瑞典、丹麦、英国、日本的碳税经验,并从中得到相关启示,为我国开征碳税提供参考。第四部分是我国开征碳税的影响分析,首先对我国现行碳税税制进行了介绍,包括资源税和消费税。其次,对我国相当于“碳税”的部分进行了测算,发现其占税收总收入和资源税收入比例很小并逐年递减,节能减排作用是远远不够的。然后用这部分数据与我国国民经济进行相关性分析,发现其对于我国国民经济正相关,说明碳税的征收并不会影响我国国民经济的发展。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,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]:In 2013, most cities encountered severe haze weather, and the emission of pollutants, including coal pollution, motor vehicle emissions, industrial pollution and dust, is the root cause of this serious pollution. It can be seen that energy saving and emission reduction, changing the model of extensive economic growth is urgent. So how to effectively reduce carbon emissions? Countries all over the world are actively exploring an approach that will not affect their economic development, but also can effectively reduce carbon dioxide emissions. The way to protect the environment. And carbon tax is generally considered to be one of the most efficient economic means to reduce carbon emissions. We should pay attention to the role of carbon tax to reduce carbon dioxide emissions. The paper is divided into five parts. The first part introduces the background and significance of the research and the current research situation at home and abroad. The second part is the basic theory of carbon tax, including the connotation of carbon tax and its theoretical basis. The third part is the international experience and reference of carbon tax. Norway, Sweden, Denmark, the United Kingdom, Japan's carbon tax experience, and get relevant inspiration, for China to levy carbon tax reference. 4th part is the impact of China's carbon tax analysis. First of all, the current tax system of carbon tax in China is introduced, including resource tax and consumption tax. Secondly, the part equivalent to carbon tax in China is measured. It is found that the proportion of tax revenue and resource tax revenue is very small and decreasing year by year, the energy saving and emission reduction function is far from enough, and then use this part of data to carry on the correlation analysis with the national economy of our country. It is found that it is positively related to our national economy, indicating that the collection of carbon tax will not affect the development of our national economy. 5th part of the actual situation of our country, based on the international experience of carbon tax. This paper puts forward the aim of levying carbon tax in our country, the principles to be followed, the design of relevant elements and supporting measures, and the construction of carbon tax system which conforms to the development of our country and has its own characteristics.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124

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