【摘要】：本文的研究對象是碳稅法律制度。碳稅是基于減少二氧化碳(CO?)排放目的而征收的一種稅收。在我國環(huán)境污染和溫室效應(yīng)日益加劇的條件下,運(yùn)用碳稅解決中國的二氧化碳排放問題具有深遠(yuǎn)意義。 目前,碳稅已在十多個(gè)國家得到了運(yùn)用。其中芬蘭、荷蘭、丹麥、瑞典、挪威作為最早進(jìn)行碳稅立法的國家于20世紀(jì)90年代初先后開征了碳稅,建立了較為完善的碳稅稅制并取得了較好的節(jié)能減排以及社會(huì)效果,積累了豐富的碳稅經(jīng)驗(yàn)。為我國碳稅稅制的構(gòu)建提供了有益的借鑒:第一,以碳含量作為計(jì)稅依據(jù)并選擇“中游”環(huán)節(jié)征收;第二,遵循稅收中性化的原則和目標(biāo);第三,完善氣候變化相關(guān)的稅收政策。 我國尚未確立碳稅制度。從目前我國應(yīng)對全球氣候變化、環(huán)境形勢和加強(qiáng)節(jié)能減排的要求來看,開征碳稅既有利于改善環(huán)境,將顯著降低我國溫室氣體的排放,又能提高能源利用效率。此外,碳稅還能夠?qū)崿F(xiàn)引導(dǎo)企業(yè)發(fā)展替代性新能源等方面的作用。因此,從應(yīng)對氣候變化、發(fā)展低碳經(jīng)濟(jì)和節(jié)能的角度來看在我國適時(shí)開征碳稅非常必要。 基于以上的分析,本文在借鑒國外先進(jìn)碳稅立法經(jīng)驗(yàn)的基礎(chǔ)上結(jié)合我國的具體國情設(shè)計(jì)我國碳稅制度框架。最后,提出了與碳稅相關(guān)的配套措施建議,以保證碳稅制度能夠順利的實(shí)施并達(dá)到預(yù)期節(jié)能減排目標(biāo)。
[Abstract]:The object of this paper is the legal system of carbon tax. The carbon tax is based on reducing carbon dioxide (CO?) A tax levied for emission purposes. Under the condition of environmental pollution and increasing of Greenhouse Effect in China, it is of great significance to solve the problem of carbon dioxide emission by carbon tax. At present, the carbon tax has been applied in more than a dozen countries. Finland, the Netherlands, Denmark, Sweden and Norway, as the first countries to legislate on carbon taxes, introduced carbon taxes in the early 1990s, established a relatively complete carbon tax system, and achieved better energy saving and emission reduction and social effects. Has accumulated rich carbon tax experience. It provides a useful reference for the construction of China's carbon tax system: first, taking carbon content as the tax basis and selecting the "middle stream" to collect the tax; second, following the principle and goal of tax neutrality; Third, perfect the tax policy related to climate change. China has not yet established a carbon tax system. From the point of view of China's current response to global climate change, environmental situation and the requirements of strengthening energy conservation and emission reduction, the introduction of carbon tax will not only improve the environment, but also significantly reduce the greenhouse gas emissions and improve the efficiency of energy use. In addition, the carbon tax can also guide enterprises to develop alternative new energy and other aspects of the role. Therefore, it is necessary to levy carbon tax in China from the point of view of dealing with climate change, developing low carbon economy and saving energy. Based on the above analysis, this paper designs the framework of China's carbon tax system based on the experience of foreign advanced carbon tax legislation. Finally, the paper puts forward some related measures to ensure that the carbon tax system can be implemented smoothly and achieve the target of energy saving and emission reduction.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.6;D922.22

【引證文獻(xiàn)】

中國期刊全文數(shù)據(jù)庫 前1條

1 郭誰瓊;黃賢金;;氣候變化經(jīng)濟(jì)學(xué)研究綜述[J];長江流域資源與環(huán)境;2012年11期

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本文編號(hào)：2322097