低碳经济下我国开征碳税的法律思考-经济法学专业论文.docx

摘 要 目前，由于人类活动日益加剧,全球气候变暖已成为国际社会不争的事实，发 展低碳经济已成为越来越多国家经济发展的主流。早在上世纪九十年代，我国就已 经进行了碳税开征的理论研究。但基于种种原因，目前碳税开征还仅仅停留在理论 认知阶段，对碳税法律制度的整体探讨还不完善。基于此，本文在介绍发达国家碳 税历程的同时，在深刻剖析这些国家碳税立法背景、特点、困境以及排除障碍所采 取措施的基础上，提出我国碳税立法的基本定位和碳税基本要素的设计。与此同时， 提出碳税立法必须与碳排放交易制度、碳关税制度以及其他政府管制手段相结合， 充分运用法律、经济和行政等多种手段，完成二氧化碳减排的艰巨任务。 全文共分三章，约三万字。 第一章 碳税基本理论。首先介绍了碳税的起源和低碳经济的发展，然后阐述 了与碳税制度相关的基本概念和开征碳税的理论基础。 第二章 国外碳税法律实践及对我国的借鉴。通过比较发达国家的碳税历程， 深刻剖析了国外碳税法律制度的特征、困境等，总结出对我国的启示。 第三章 低碳经济下我国碳税法律制度的构建。首先介绍了我国开征碳税的必 要性，提出我国碳税法律制度的基本定位和基本要素的设计。最后剖析了各种二氧 化碳减排手段的协调，包括：碳排放交易制度、碳关税、政府管制手段等。 关键词：碳税；低碳经济；借鉴；法律制度构建 I II II Abstract At present, due to human activities is increasing, global warming has become an indisputable fact in the international society, and the development of low carbon economy has become the mainstream of the development of the national economy. In the early ninetys of the last century, our country has carried out theoretical research of carbon tax. But for a variety of reasons, the carbon tax just stay at the theory of cognitive stage, the carbon tax legal system of the overall study is not perfect.Based on this, this paper introduced a carbon tax of developed countries, and this paper deeply analyzes these national carbon tax legislation background, characteristics, difficulties and obstacles of the measures taken, and put forward the design elements of basic positioning of our carbon tax legislation and carbon tax. Meanwhile, this paper presents carbon tax legislation must be combined with the carbon emissions trading system, carbon tariff system and other government regulation. Make full use of legal, economic and administrative means, and carbon dioxide emission reduction task is completed at last. The article is divided into preface, text and epilogue of three parts. The text is divided into three chapters, about thirty thousand words. The first chapter: The basic theory of carbon tax. Firstly introduces the origin of the carbon tax and low carbon economic development, Then expounds the basic con