以税制绿化和碳税开启新一轮中国环境税制改革

税制绿化和开征碳税,从根本上说,是中国自身追求可持续发展的必然选择。为了以后发优势加快转变发展方式,贯彻科学发展观,碳税是重要的经济手段之一。中国的税制绿化和新一轮环境税制改革,需要碳税这一引擎。对其利弊权衡和推出时机的选择,需要有明智的全局观念和动态把握。至于碳税的具体形式,主要是技术性问题,可以有多种选择,但应力求通过合理设计,减少其出台阻力,降低操作成本。

On Starting a New Round of Environmental Taxation Reform by Green and Carbon Taxation

Taxation greening and the introduction of carbon tax are necessity for China to pursue sustainable development.To accelerate the transform of development mode and implement Scientific Outlook on Development while taking the late-developing advantage,Carbon tax is one of the important economic instruments.In the process of taxation greening and new round of environmental taxation reform,China needs the engine of Carbon tax.When weighing up its pros and cons,and choosing the time of introduction,we should hav...