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全球变暖会对人类社会产生不可预知的影响,温室气体减排已经成为国际社会普遍关注的热点议题,各国间需要协同合作才能应对气候变化给人类带来的危机。本文分析了开征碳税的必要性及合理性基础,认为碳税不仅是国际上应对气候变化问题的一项有效的经济手段,也是符合当前我国国情的现实之选,同时,碳税还是我国应对国际“碳关税”压力的有效措施。本文从征税对象、征税环节、计税依据、税率、税收收入使用、税收优惠等方面进行我国碳税制度设计,并为我国实施碳税提出若干政策建议。
Global warming will have unpredictable effects on human society. Greenhouse gas emission reduction has become a hot topic of general concern in the international community. Countries need to work together to cope with the crisis brought about by climate change. This paper analyzes the necessity and rationality of carbon taxation. We think that carbon tax is not only an effective economic measure to deal with climate change in the world, but also a realistic choice to meet the current national conditions of our country. At the same time, International “Carbon Tariffs ” Pressure Effective Measures. This article from the tax object, the tax link, tax basis, tax rate, the use of tax revenue, tax incentives and other aspects of China’s carbon tax system design, and for our country to implement a number of carbon tax policy recommendations.