论我国碳税税制设计.docVIP

摘 要 当前,低碳经济正成为新一轮世界经济的增长点和各国竞争的焦点,促进低碳经济发展已成为不可动摇的国际大趋势。碳税作为实现节能减排的有力政策手段,是我国应对气候变化的主要措施之一。开征符合我国国情的碳税,可以提高我国的国际形象,有效减少能源消耗和二氧化碳的排放,有利于经济结构的调整与经济发展方式的转变。 碳税的开征涉及到多方面因素,包括发展中国家在应对全球气候变化上承担义务的确定问题,与现有对化石能源征税的税种之间的协调问题,制定相关法律问题等,这是一项艰巨的系统工程。经过研究我国碳排放的实际状况和现行涉碳税制的实施情况,发现我国涉碳税制存在增值税税收优惠的导向性偏弱、消费税要素设计欠科学、资源税定位和要素设计不合理、其它相关税种的减排作用不明显等问题。根据分析我国现在的市场特点,得出了择机开征、给予税收减免、构建动态调整机制、制定相关配套措施等有益经验,并设计出符合我国国情的碳税制度，要素内容包括纳税人、征收环节、征收对象、计税依据、税率和税收优惠,并对开征碳税的预期效果进行了估测。 关键词:碳排放；低碳经济；碳税；要素设计 Talk about the our country tax system design of carbon tax ABSTRACT At present, the low-carbon economy is becoming a new growth point of the world economy and the focus of national competition, promote the development of low-carbon economy has become an unshakable international trend. A carbon tax as a powerful policy means, to achieve energy conservation and emissions reduction is one of main measures to respond to climate change in our country. Carbon tax levying involves many factors, including the developing countries in response to global climate change on commitment problem, with the existing tax on fossil energy tax coordination problems between, establish relevant legal issues, etc., it is a huge system engineering. After study the actual situation of our carbon emissions and current for the implementation of carbon tax, value-added tax on carbon tax system in China were identified tax preferential orientation weak, the consumption tax elements design owe science, resource location and design is not reasonable, and other related tax reduction effect is not obvious. Based on analyzing the characteristics of the current market in China, it is concluded that the satellite is imposed, giving tax breaks, building dynamic adjustment mechanism, establish relevant supporting measures, such as useful experience, and conform to the design. Keywords: Carbon emission; Lowcarbon economy; Carbon tax; Elements design 一、绪论 （一）研究背景 气候的变化是 21 世纪全人类面临的最大风险以及挑战。人类对气候变化问题的认知，在经历了一个由稳定到突变、从静态到