【摘要】：全球氣溫的不斷升高,二氧化碳在其中起到主要作用,而二氧化碳又主要來源于化石能源的使用。中國作為能源消耗大國,二氧化碳的排放量已經(jīng)大大超過其他各國,節(jié)能減排已經(jīng)成為政府的重要工作目標(biāo)。在《聯(lián)合國氣候變化框架公約》下,發(fā)展中國家擁有非強(qiáng)制性減排義務(wù),中國作為能源使用大國,受到發(fā)達(dá)國家的指責(zé)�！睹绹鍧嵞茉窗踩ò浮分械摹疤缄P(guān)稅”條款,指出美國有權(quán)對(duì)來自不實(shí)施碳減排限額國家的進(jìn)口產(chǎn)品征收碳關(guān)稅。歐洲根據(jù)美國的《美國清潔能源安全法案》,也準(zhǔn)備出臺(tái)包含有碳關(guān)稅條款的法案。這種碳關(guān)稅條款實(shí)質(zhì)上是一種綠色貿(mào)易壁壘,是西方國家對(duì)本國企業(yè)的保護(hù)條款。國際上的政治與經(jīng)濟(jì)的雙重壓力,都使得我國碳稅的開征勢(shì)在必行。開征碳稅,一方面是緩解我國面對(duì)的國際政治壓力,另一方面也是為了我國企業(yè)的長(zhǎng)久發(fā)展考慮。碳稅的開征初始會(huì)對(duì)我國的經(jīng)濟(jì)造成一定的影響,但是征收碳稅不僅能夠控制二氧化碳的排放量,還能提高能源的利用效率,更是促進(jìn)了清潔能源的發(fā)展,并且使我國的產(chǎn)品不被西方的綠色貿(mào)易壁壘所阻擋,對(duì)我國企業(yè)的長(zhǎng)久發(fā)展是利大于弊。本文從碳稅的概念特征入手,用經(jīng)濟(jì)學(xué)和法學(xué)的理論來支持碳稅的開征,對(duì)我國開征碳稅進(jìn)行可行性和必要性分析,并利用國外碳稅征收的經(jīng)驗(yàn)和這些經(jīng)驗(yàn)對(duì)我國的啟示提出對(duì)我國碳稅法律制度的立法建議,以此來構(gòu)建我國的碳稅法律制度。征收碳稅的收入應(yīng)當(dāng)�？顚Ｓ�,投入到環(huán)境保護(hù)的設(shè)施中,以達(dá)到征收碳稅的目的。
[Abstract]:Carbon dioxide plays a major role in the rising global temperature, and carbon dioxide is mainly derived from the use of fossil energy. As a big energy consuming country, China has much more carbon dioxide emissions than other countries, and energy saving and emission reduction has become an important goal of the government. Under the United Nations Framework Convention on Climate change, developing countries have non-mandatory emission reduction obligations, and China, as a major energy user, has been criticized by developed countries. Points out that the United States has the right to impose carbon tariffs on imports from countries that do not implement carbon emission reduction limits. Under America's Clean Energy Security Act, Europe is also preparing a carbon tariff. This carbon tariff provision is essentially a green trade barrier and a protection clause for Western companies. The double pressure of international politics and economy makes it imperative for China to levy carbon tax. The introduction of carbon tax, on the one hand, is to ease the international political pressure faced by China, on the other hand, it is also for the long-term development of Chinese enterprises. The initial introduction of carbon tax will have a certain impact on the economy of our country, but the levy of carbon tax can not only control the emissions of carbon dioxide, but also improve the efficiency of energy use, and promote the development of clean energy. And the products of our country are not blocked by the green trade barrier of the west, which is more good than bad for the long-term development of our country's enterprises. This paper starts with the concept characteristics of carbon tax, uses the theory of economics and law to support the introduction of carbon tax, and analyzes the feasibility and necessity of levying carbon tax in China. In order to construct the legal system of carbon tax in China, the author makes use of the experience of foreign countries and the enlightenment of these experiences to put forward some legislative suggestions on the legal system of carbon tax in our country. The revenue from carbon tax shall be earmarked for environmental protection facilities to achieve the purpose of carbon tax.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.22;D922.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 周超;我國碳稅征收的可行性研究[D];廣東商學(xué)院;2012年

，

本文編號(hào)：2144355