摘要
本文通过梳理国内学者对碳税的相关研究,认为可以将国内相关学者对碳税的研究成果集中分为研究萌芽期、研究发展期和研究过渡期三个阶段。通过梳理不同观点,本文认为我国后续正式开征碳税工作应该从三方面出发:一是从驱动达成碳达峰和碳中和角度出发,二是从经济增长新常态背景出发,三是在国内"减税降费"背景出发重新讨论碳税的税制设计问题,以助力国内碳达峰、碳中和目标达成。
This paper reviews relevant literatures on carbon tax by sorting out domestic scholars’relevant researches on carbon tax,and holds that the research results of domestic scholars on carbon tax can be divided into three stages:the embryonic stage,the development stage and the transition stage.Though analyzing different views,this paper argues that China’s subsequent carbon tax official work should set out from three aspects,first,driven to achieve carbon peak and carbon neutral perspective;second,under the background of the new normal economic growth;third,from the background of domestic"tax reduction"to discuss the tax system design of carbon tax again,so as to help achieve the goal of carbon peak and carbon neutralization.
作者
李兰
贾存惠
Li Lan;Jia Cunhui
出处
《公共财政研究》
2021年第4期85-96,共12页
Public Finance Research Journal
关键词
碳税
税制设计
政策效应
Carbon Tax
Tax System Design
Policy Effect
