低碳经济背景下的碳税分析推荐.docVIP

低碳经济背景下的碳税分析 摘要 能源作为经济增长动力因素的同时也是一种制约因素，随着经济的快速增长，必然面临不断增长的能源需求和能源稀缺性问题。正确处理能源利用与经济增长之间的关系，寻求二者和谐发展途径尤为重要。经济发展与能源的关系，引出低碳经济。再谈税收的职能，与低碳经济结合。最后，对文章的结构进行阐述。低碳经济，是指在可持续发展理念指导下，通过技术创新、制度创新、产业转型、新能源开发等多种手段，尽可能地减少煤炭石油等高碳能源消耗，减少温室气体排放，达到经济社会发展与生态环境保护双赢的一种经济发展形态,是应对当前世界能源危机的有效手段。税收具有财政职能和调节职能，征收碳税有利于筹集稳定可靠的财政收入，优化产业结构调整，落实有关低碳经济的政策，从而推动低碳经济的发展。本文阐述了碳税的相关理论 经济发展与能源的关系，引出低碳经济。再谈税收的职能，与低碳经济结合。 最后，对文章的结构进行阐述。 关键词：低碳经济 碳税 政策 Abstract From the Kyoto protocol to the Bali roadmap, from the UN climate change summit to the Maldives underwater cabinet meetings, undoubtedly climate problem has already become the focus of international community height. Around climate problem co2 capture and clean energy development expansion. Tax as a public policy in carbon dioxide emissions aspects should be positive effect. China significantly reduce carbon emissions commitments are what our country carbon tax of carrying out the script. Collecting the carbon tax, to control emissions of greenhouse gases such as carbon dioxide, responding to global climate change, realize the energy conservation use. This for our countrys environmental protection and economic development are of significance. This paper expounds the carbon tax related theory, to domestic and international carbon tax related research reviewed and summarized, emphatically analyses the carbon tax levy the necessity and feasibility and comparison with other emissions of our country, the carbon tax policy to choose the related design. Key words: Carbon tax; Necessity; Feasibility; Energy conservation and emission reduction; Policy choice 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc281253160 一、碳税的相关概念及理论 PAGEREF _Toc281253160 \h 4 HYPERLINK \l _Toc281253161 （一）碳税的相关概念 PAGEREF _Toc281253161 \h 4 HYPERLINK \l _Toc281253162 （二）碳税的相关理论 PAGEREF _Toc281253162 \h 5 HYPERLINK \l _Toc281253163 二、碳税相关研究综述 PAGEREF _Toc281253163 \h 7 HYPERLINK \l _Toc281253164 （一）国外研究现状 PAGEREF _Toc281253164 \h 7 HYPERLINK \l _Toc281253165 （二）国内研究现状 PAGER