我國碳税法律制度研究毕业论文.docVIP

我国碳税法律制度研究 Study on the Legal System of China’s Carbon Tax 2013年 3 月10日 目前，我国是二氧化碳的排放大国，面临的减排压力越来越大。二氧化碳减排问题为我国的国际关系、国际贸易等多领域带来了诸多的不确定性因素。为了解决日益凸显的问题，我国应开征碳税来控制二氧化碳的排放，以此达到减缓气候变化的目的。我们要注意到，碳税制度的设计既要考虑理论上的合理性又要考虑实践中的可行性，既要借鉴国际经验更要从我国的国情出发。同时，碳税制度还需与其他配套政策相互协调与配合，共同发挥作用，以使我国的二氧化碳排放得到更加有效的控制，实现节能减排的目标。因此，从法律的角度对碳税制度进行研究具有重要的理论与实践意义。 本文以碳税：控制气候变化的主要措施为切入点，分析了碳税的理论基础及我国开征碳税的必要性与可行性，提出了我国应以开征碳税作为控制二氧化碳排放的主要措施，并在此基础上对我国碳税制度的构建原则及具体要素进行了分析。具体来说，本文在内容上共分四个部分：第一部分重点介绍在气候变化的背景下，应以开征碳税作为我国控制气候变化的主要措施；第二部分对开征碳税的理论基础进行了分析；第三部分介绍了国外的碳税实践及其对我国的启示；第四部分详细分析了我国开征碳税的必要性与可行性，介绍了我国碳税法律制度构建的原则和具体设想。 关键词：气候变化；二氧化碳减排；碳税法律制度 Abstract After the Industrial Revolution in the 19th, with the rapid growth of economy and Social development, People have consumed a lot of energy and resources and triggered a global climate change, which is threatening to human survival and development. Climate change is not only scientific issues, but also more involved in the political, economic, diplomatic and technological and other fields. To reduce carbon dioxide emissions, mitigating climate change, a lot of useful exploration and practice have been made by many countries. Among them, carbon tax shows more obvious effects and therefore favored by the national world. Carbon tax can not only deepen the taxpayers and the public on climate change and the understanding and awareness of energy saving, but also change their irrational energy consumption, to achieve the purpose of reducing carbon dioxide emissions. At present, China is a country with huge carbon dioxide emissions. So the reduction of Carbon dioxide emission has brought a lot of uncertainty to the countrys international relations, international trade, and so on. Now China is facing increasing pressure to cut emissions. Through the introduction of carbon taxes, we may control carbon dioxide emissions and mitigate climate change. Carbon tax system should be designed not only to consider the rationality of theory in practice but also to cons