碳税的国际经验与借鉴

碳税被国际社会公认为是削减二氧化碳排放的有效经济手段。通过对国际上碳税税收要素设计、收入用途的比较分析后可知,我国应把握时机逐步推进碳税,灵活选择征税对象,税率设置要体现差异,合理选择征收环节,逐步减少税收优惠并统筹考虑相关配套方案。

International Experiences and Lessons of Carbon Tax

The carbon tax has been known as one of effective economic means to reduce carbon dioxide emissions by the international community.Through comparative analysis on the design of carbon tax elements as well as its application,it is learned that carbon tax shall be promoted progressively in due time to select the objects of taxation flexibly,display differences in the setting of tax rates,rationally choose steps of tax collection and reduce tax preference gradually so as to bring relevant package scheme into c...