碳税优惠政策是碳税制度建设的重要组成部分,它涉及碳税的节能减排效果、对产业竞争力的影响以及社会接受度等问题。我国应从保护产业竞争力入手,科学设计碳税行业优惠政策,控制制造业尤其是能源密集型工业的税收负担。同时,应协调碳税优惠政策与其他财税政策之间的关系,形成相互配合、相互支持的低碳财税政策体系。 Carbon tax preferential policies is an important part of the carbon tax system, which involves the carbon tax effect of energy-saving emission reduction, the impact on industrial competitiveness and social acceptance issues. China should start with the protection of industrial competitiveness, scientifically design preferential tax policies for the carbon tax industry and control the tax burden on manufacturing industries, especially energy-intensive industries. At the same time, the relationship between the preferential carbon tax and other fiscal and taxation policies should be coordinated to form a low-carbon fiscal and taxation policy system that is mutually supportive and mutually supportive.