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固碳林所具有的生态效益已得到社会的广泛认同,因其具有外部经济性和准公共产品的特性,政府必须对固碳林的生态价值进行补偿。文章根据“庇古税”原理,提出政府可通过征收“碳税”来补偿固碳林生态效益这一观点,并构建了“碳税”政策体系。同时,还提出了与“碳税”体系相关的配套政策,包括固碳林生态效益补偿标准,“碳税”交易市场的建立等。最后,对构建“碳税”体系时可能存在的障碍进行了分析。
The ecological benefit of carbon sequestration forest has been widely recognized by the society. Because of its external economy and quasi-public goods, the government must compensate for the ecological value of carbon sequestration forest. Based on the principle of Pigou ’s tax, this paper puts forward the viewpoint that the government can compensate the ecological benefit of carbon sequestration by imposing “carbon tax ” and build up the “carbon tax ” policy system. At the same time, it also proposed supporting policies related to the “carbon tax” system, including compensation rates for ecological benefits of carbon sequestration and establishment of a “carbon tax” trading market. Finally, the obstacles that may exist in building the “carbon tax” system are analyzed.