碳减排是减缓气候变暖的必由之路,国际社会正在积极推动全球碳减排。我国已向国际社会承诺了碳减排目标,并正在大力开展相关政策的研究和制定。碳税和碳交易是多年来各国激励碳减排最主要的两大机制。这两种机制各有优缺点,它们适当的混合机制可扬长避短,创造出更优越的机制。我们认为,碳税和碳交易机制之间最大的差别在于碳税机制有较低的制度成本(包括建立者一机制所需要的人力物力的投入,以及监管成本等),在操作性上更简便;而在对市场条件和信息的变化上没有碳交易机制的灵活性强,但从另一方面,这种灵活性也恰恰是风险产生的根源之一,它增加了企业在碳排放决策方面的风险和难度;此外,碳税相对于碳交易是间接的碳减排激励机制,碳交易机制的减排效果更直接。基于这些观察,我们设计出一种混合碳减排机制,它是碳税和碳交易机制的有机结合。该混合机制包含两个部分:首先是累进制碳税制度,小企业只缴纳碳税;其次,碳交易制度,建立碳交易市场并对于大企业确定初始碳排放权,对于大企业的超排,将按照高起点的碳税税率加以惩罚。这一混合机制,既考虑了不同企业之间在碳排放权上的公平性,又考虑了机制的效率,并在保障机制效率的条件下尽可能降低企业在碳排放决策上的风险。这些正是这一混合机制的优越性所在。我们还探讨了这一混合机制在我国实施的可行性,并提出了在具体实施过程中所应注意的若干重要事项,并给出了相关的政策建议。本文的探讨可以为政府碳排放政策制定部门提供参考。 Carbon emission reduction is the only way to reduce climate warming, the international community is actively promoting the global carbon emission reduction. My country has promised the international community the goal of reducing carbon emissions and is vigorously carrying out research and formulation of relevant policies. Carbon taxes and carbon trading are the two major mechanisms by which countries encourage carbon emission reduction over the years. Each of these two mechanisms has its advantages and disadvantages, and their proper hybrid mechanisms can be used to avoid weaknesses and create superior mechanisms. In our opinion, the biggest difference between the carbon tax and the carbon trading mechanism is that the carbon tax mechanism has a relatively low system cost (including manpower and material resources involved in the establishment of a mechanism, as well as regulatory costs, etc.) and is more operant ; While there is no flexibility in trading mechanisms for changes in market conditions and information, on the other hand, this flexibility is precisely one of the root causes of risk, which increases the number of companies that make carbon emission decisions Risk and difficulty. In addition, the carbon tax is an indirect incentive mechanism for carbon emission reductions relative to carbon trading, and the carbon emission reduction mechanism is more direct. Based on these observations, we have devised a hybrid carbon emission reduction mechanism that is an organic combination of a carbon tax and a carbon trading mechanism. The hybrid mechanism consists of two parts: the first is the progressive carbon tax system, small businesses only pay carbon tax; second, the carbon trading system, the establishment of carbon trading market for large enterprises to determine the initial carbon rights, for large enterprises superovulation, Will be punished according to a high starting point of the carbon tax rate. This hybrid mechanism not only considers the fairness of carbon emission rights among different enterprises, but also considers the efficiency of the mechanism and minimizes the risk of enterprises in making carbon emission decisions while ensuring the efficiency of the mechanism. These are precisely the advantages of this hybrid mechanism. We also discussed the feasibility of this hybrid mechanism in our country and put forward some important issues that should be noticed in the process of concrete implementation. We also put forward relevant policy suggestions. The discussion of this article can provide reference for government carbon policy-making departments.