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近年来,随着全球自然灾害的频发,气候环境问题被越来越多的人们所重视。而CO2等温室气体的排放导致气候变化也逐渐成为公认的事实。各国在制定经济发展政策时必然面临巨大的气候变化挑战。纵观世界范围,当前通过市场机制控制温室气体排放的途径,不外乎分为两类:排放额的控制及排放物价格的控制。前者主要表现为建立碳排放市场发展碳排放交易体系;而后者主要表现为碳税的征收。在理论上,碳税通过发挥其控制和激励两大功能,通过经济手段减少CO2的排放;但在实际执行过程中同时也必须考虑如何降低征收成本,加强监管力度以及解决信息不对称等不可避免的问题。文章在学习参考国内外学者关于碳税政策研究的基础上,论述了碳税政策的理论基础、执行过程以及税收收入的分配状况,并分析该政策的利弊得失。
In recent years, with the frequent occurrence of global natural disasters, climate and environment problems have been valued by more and more people. The fact that greenhouse gas emissions such as CO2 have led to climate change has also gradually become a recognized fact. All countries must face enormous challenges of climate change in formulating economic development policies. Throughout the world, the current ways of controlling greenhouse gas emissions through market mechanisms are nothing more than two categories: control of emissions and control of emission prices. The former is mainly manifested in the establishment of carbon emissions market development of carbon emissions trading system; the latter mainly for the collection of carbon tax. In theory, carbon tax can exert its two major functions of control and incentive to reduce CO2 emissions through economic means. However, in actual implementation, carbon tax must also consider how to reduce the collection costs, strengthen supervision and solve the inevitable information asymmetry The problem. On the basis of studying the domestic and foreign scholars’ research on the carbon tax policy, the article discusses the theoretical basis, the implementation process and the distribution of the tax revenue, and analyzes the pros and cons of the policy.