摘要
促进低碳经济发展的政策有多种,从目前市场效率和政策可操作性的角度来看,应该选择碳税制度,未来应该建立规范的碳税制度,以"绿化"我国税制,获得"双重红利",促进低碳经济发展。同时,应该关注碳税的经济效应,将这些融入税制设计中,最大程度地避免对社会经济效率的扭曲。
There are multiple policies promoting low-carbon economic development, and from the viewpoint of market efficiency and policy operability, the carbon tax system should be chosen. In the future, a standard carbon tax system shall be established to re- fine the tax system in China, acquiring＇double dividends＇ to promote the development of low-carbon economy. At the same time, concerns shall be attached to economic effects of carbon taxation which also can be integrated into tax system design to avoid the distortion of social economy in the utmost.
出处
《涉外税务》
北大核心
2012年第4期21-25,共5页
International Taxation In China
关键词
低碳经济
碳税
税制要素
Low-carbon economy Carbon taxation Tax elements
