摘要
近年来,国际碳交易市场的规模不断扩大,碳交易机制日渐成熟;与此同时,碳交易风险不断加大,安全问题日益突出。当前国际碳交易中存在的风险主要包括网络钓鱼欺诈、增值税舞弊、利用碳交易洗钱、内部交易与操纵市场等问题。为应对这些风险,国际上采取了共同注册制度、碳身份证明、碳税的反向征收等主要监管手段。上述监管手段将为我国建立和完善碳交易市场提供参考。
In recent years, the carbon trading market has witnessed an unprecedented development with the continuous market expansion, carbon trading scheme is becoming mature. Meanwhile, the risks of carbon trading are mounting and carbon trading security becomes increasingly more prominent. Currently, the main carbon trading risks include fishing, VAT fraud, money laundering, insider trading and market manipulate, etc. And the main regulation measures to manage these risks include single EU registry, carbon proof of identity （ POI）, reverse charge mechanism, and so on. All these supervision measures will provide reference to the construction and perfection of the carbon trading market in China.
出处
《税务与经济》
CSSCI
北大核心
2011年第6期54-57,共4页
Taxation and Economy
基金
吉林省教育厅"十一五"社会科学研究项目(项目编号:2010JYT34)
吉林省社会科学基金一般项目(项目编号:2011B205)
关键词
碳交易
碳市场
碳监管
carbon trading
carbon market
carbon regulation
