摘要
碳税是实现节能减排和保护环境的有效政策手段。我国在确立碳税制度框架时,可以借鉴国外的碳税经验,通过降低能源税税收负担和开征碳税相结合的方式来实现从原有相关税种过渡到碳税的制度转换过程。在综合比较碳税制度运行时的经济效率和行政效率的基础上,进一步确立最优的碳税课税主体、课税环节、税率及税收用途,这些碳税制度要素的研究对构建我国的绿色税收制度具有重要启示。
The carbon tax is an effective method to protect environment and a vigorous policy to achieve reduction of energy emissions. To establish the frame of carbon taxes in china, it is very essential to learn the useful experiences from foreign countries. The way that government gradually reduces the energy tax rate, then switches to levy upon carbon taxes is recommended. After compare the economic efficiency and administration efficiency with before, the subject, the procedure and the rate of taxation are optimized. This research is helpful to establish our green taxes system.
出处
《财经理论与实践》
CSSCI
北大核心
2011年第1期69-72,共4页
The Theory and Practice of Finance and Economics
基金
教育部人文社会科学研究青年基金项目(10YJC790034)
对外经济贸易大学校级科研项目(09QD10)
关键词
碳税
课税主体
税率
税收负担
Carbon Taxes
Taxation Subject
Tax Rate
Tax Burden
