我国开展碳税征收有关问题探讨

我国已成为世界最大的能源消费国与全球第二大二氧化碳CO2排放国,开征碳税节能减排的号角日渐吹响。本文从庇古税和双重红利理论出发,在简要回顾了国际社会不同碳税政策优劣的基础上,结合我国国情论证了我国开展碳税征收的重要意义和现实可行性,提出了我国开展碳税政策的三大原则和长短不同时期的税制要素设计方案。

Probing into China haying carbon tax levying problem

Our country has become the biggest in the world energy consumption and the second largest emissions of carbon dioxide co2 country imposing carbon taxes energy reduction horn is it.Paper from pigouvian taxes and double bonus theory,reviewed the international community for different policy of carbon taxes on the basis of our national conditions and argues for the carbon taxes imposed on the significance of the feasibility and reality,our tax policy for the three principles and the length of the tax element different design solutions.