基于碳税性能的实物期权模型分析

本文首先综述国内外关于碳税及碳关税定义、性质特征及作用功能等方面的研究文献,回顾有关实物期权理论在税收筹划中的理论研究,对碳税及国际碳关税设计中蕴含的实物期权思想及其存在的条件因素进行了分析,并运用实物期权理论描述了结构期权、程序期权的作用过程,构建了碳税及碳关税设计方案转换中存在的转换实物期权模型。最后,针对复杂多变的政治因素和自然环境,提出了碳税及碳关税设计筹划的合理建议。本文主要的创新点在于首次把实物期权模型引入到碳税及碳关税设计中。

Analysis of real option mode based on carbon tax performance

This paper reviews at home and abroad on the carbon tax and carbon tariff definition,characteristic and function and other aspects of the research literature,a retrace of the theory of real option in tax planning research.On carbon tax and international carbon tariff design contains real option thought and the existing conditions of factors are analyzed,and the use of a real option theory describes the structure options,the role of the program options process.We construct a carbon tax and carbon tariffs design scheme of the conversion of the existing convert real option model.Finally,in view of the complex political factors and natural environment,puts forward the carbon tax and carbon tariff design planning reasonable suggestions.The creative point of this paper is the first real option model is introduced into the carbon tax and carbon tariff design.