碳税理论及其实践经验借鉴

碳税作为二氧化碳减排的有效经济手段，正在日益受到重视。文章通过比较碳税在一些发达国家的实践经验以及对中国开征碳税的相关实证研究成果进行总结，认为中国确有实施碳税的必要。我国在开征碳税以达到碳减排目标的同时，鉴于简化税制和避免居民生活成本上升过快的考虑，应注重碳税与现有环境税类税种及税收政策的整合，并对能源密集性以及与居民生活日常相关的行业采用较低的碳税税率；由于中国的经济结构与发达国家存在本质区别，应采取有效措施防止碳税对经济增长和就业的负面冲击。

Carbon Tax Theory and its Practical Experience Reference

As an effective economic measure in cutting carbon dioxide emissions,carbon tax is gaining more and more attention.Through comparative studies of practical experience of carbon tax in some developed countries and by collecting relevant empirical research results of carbon tax in china,this paper finds out that china really has the necessity of implementing carbon tax.In view of simplifying tax system and avoiding the skyrocket of living cost while levying carbon tax to attain the aim of cutting carbon dioxide emission,china should lay emphasis on the integration of carbon tax with environment taxes,and apply low tax rates to energy insensitive industry and industries closely related to residents’ daily life.In addition,due to the essential difference between economic structures in china and developed countries,china should take effective measures to avoid the negative impact on economic growth and employment when levying carbon tax.