摘要
在我国开征碳税既有利于树立国际形象,也有利于缓解环境压力,改变粗放的经济增长方式。西方发达国家尤其是北欧国家在碳税的推行上积累了丰富的经验,通过对这些国家碳税政策特征进行比较,从征税范围、税率、税收收入使用和优惠政策四方面借鉴其成功经验。最后得出我国应循序渐进地推行适合我国国情的碳税政策的几点启示。
The levying of carbon tax in China will help the country to set up a good international image, reduce the burden of environment, and change the existing mode of economic growth. Western developed countries, especially the Nordic countries, have accumulated rich experience in carbon tax practice. By comparing the characteristics of carbon tax policies in these countries, this paper points out that we should learn from their experience in terms of the scope of taxation, tax rate, tax service and their preferential policies. On such a basis, it summarizes the enlightening points in carrying out a carbon tax policy suitable for the situation of our country.
出处
《淮海工学院学报（人文社会科学版）》
2013年第13期66-68,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
碳税
碳税政策
节能减排
carbon tax
carbon tax policy
energy saving and emission reduction
