摘要
碳税是针对碳排放行为,按碳排放量或当量征收的环境税或能源税的一种,个别国家征收类似的税或费。碳税在一定程度上控制并减少了化石燃料消耗和二氧化碳排放,其中芬兰、瑞典、丹麦的碳税实施效果最为明显。尽管欧盟还没有统一的碳税制度,且差异较大,但其有益做法值得借鉴。
Carbon tax is one of the environ- mental taxes or energy taxes that are levied on carbon emission according to carbon emission load or equivalent weight, and other individual countries levy similar taxes or fees. Carbon tax controls and reduces the fossil fuel consumption and carbon dioxide emissions, Finland, Sweden and Denmark stand out in the implementation effect of carbon tax. Although the EU member states do not have a uniform carbon tax system, some approaches are still worth learning.
出处
《涉外税务》
北大核心
2012年第4期32-36,共5页
International Taxation In China
关键词
碳排放
碳税制度
碳税
Carbon emission Carbon tax system Carbon taxation
