严格设计税收优惠 确保碳税实施效果

我国开征碳税要避免重蹈发达国家碳税优惠政策过滥,影响其实际减排效果的覆辙。对排碳大户不但不能豁免碳税,而且要重点关注碳税促进其实际节能减排的效果。同时,为促进企业生产方式的转变和平衡排碳大户税收负担,对排碳大户自愿签订减排协议以及其他实际减排的行为,可通过财政补贴方式在一定时期内给予专项补助。只有重点治理好排碳大户的排碳行为,并对碳税实现＂收支两条线＂管理,才能保证碳税的实施效果和规范税制。

Tax Preferences of Carbon Taxation Designed Strictly to Guarantee its Effect

Tax reduction or exemption in China carbon taxation system should be designed strictly in order to avoid inefficient state as carbon taxation in developed countries.Not only cannot these major carbon emission enterprises and industries exempt from carbon taxation,but also we must pay more attention to them.At the same time,we should use financial subsidies to encourage enterprises to alter the way of production by connect financial subsidies with VER(Voluntary Emission Reduction) and with their other carbon emission reduction actions to reduce their tax burden.Only we govern effectually on these major carbon emission enterprises and industries and only we separate between carbon taxation revenue and expenditure,we can guarantee reduce carbon dioxide emissions in force and protect tax system in standardization.