本文關(guān)鍵詞： 碳稅 立法模式 選擇標(biāo)準(zhǔn) 實(shí)現(xiàn)方式　出處：《西南政法大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：碳稅立法模式是指，特定的主體依據(jù)一定的職權(quán)和程序，在碳稅立法時(shí)所遵循和參照的慣常路徑、基本程式和標(biāo)準(zhǔn)樣式等要素所組成的有機(jī)整體，它既屬于歷史的范疇也是國(guó)情的產(chǎn)物。碳稅立法模式的不同，其承載的立法者的價(jià)值期望也不相同�？茖W(xué)合理的選擇碳稅開(kāi)征的立法模式，不僅可以減少碳稅開(kāi)征成本（包括立法成本、執(zhí)法成本以及司法成本）、緩解碳稅的實(shí)施阻力、促進(jìn)稅制的協(xié)調(diào)，而且對(duì)于助推我國(guó)當(dāng)前稅制改革，打造一套效率更高、更簡(jiǎn)便、更綠色的稅制體系具有重要意義。 可見(jiàn)，碳稅的立法模式是一個(gè)非常重要的研究課題，但是學(xué)界中對(duì)此卻缺乏深入系統(tǒng)的研究，這顯然不利于推進(jìn)我國(guó)碳稅立法的進(jìn)程。就目前的研究現(xiàn)狀而言，學(xué)者們提出了三種立法模式，一種是“獨(dú)立型”模式；一種是“融入型”立法模式；還有一種是“環(huán)境稅”模式。針對(duì)上述三種模式，本文嘗試從歷史分析法和比較分析法的角度剖析三種模式各自的優(yōu)劣，以期對(duì)我國(guó)碳稅立法模式的選擇有所裨益。 具體而言，本文的一共分為五部分： 引言部分對(duì)論文研究的背景、意義、國(guó)內(nèi)外研究現(xiàn)狀、研究方法以及創(chuàng)新之處逐一進(jìn)行說(shuō)明。 第一部分，文章從碳稅立法模式的基本概念入手，在厘清相關(guān)核心概念的基礎(chǔ)之上，進(jìn)一步對(duì)立法模式的基本內(nèi)涵、屬性以及研究意義進(jìn)行了論述。 第二部分，主要運(yùn)用歷史分析法對(duì)我國(guó)1994年稅制改革以來(lái)，，稅制體系中與碳稅相關(guān)的稅收立法進(jìn)行梳理和評(píng)析，并對(duì)相關(guān)稅制的改革經(jīng)驗(yàn)、立法原則以及指導(dǎo)思想進(jìn)行系統(tǒng)的歸納和總結(jié)，為我國(guó)合理選擇碳稅的立法模式提供借鑒。 第三部分，首先，運(yùn)用比較分析法對(duì)目前國(guó)外碳稅實(shí)施的立法模式進(jìn)行歸納和總結(jié)；其次，從路徑依賴(lài)等角度對(duì)國(guó)外不同碳稅立法模式進(jìn)行比較分析，以期找到這些國(guó)家碳稅立法模式的共通性經(jīng)驗(yàn)；最后，對(duì)相關(guān)經(jīng)驗(yàn)進(jìn)行總結(jié)和提煉，得出我國(guó)碳稅立法模式的選擇應(yīng)當(dāng)充分考慮本土國(guó)情的同時(shí)注重稅制的協(xié)調(diào)以及實(shí)施策略等。 第四部分，作為論文研究的核心部分，首先，對(duì)學(xué)界中提出的三種碳稅立法模式進(jìn)行回應(yīng)；其次，回歸我國(guó)國(guó)情，在考察“本土資源”的基礎(chǔ)之上提出我國(guó)碳稅立法模式選擇的價(jià)值標(biāo)準(zhǔn)，并據(jù)此對(duì)學(xué)界中提出的三種立法模式進(jìn)行評(píng)析與重構(gòu)，進(jìn)而得出經(jīng)過(guò)精心設(shè)計(jì)以及恰當(dāng)?shù)闹贫劝才�，“環(huán)境稅”模式才是我國(guó)碳稅立法模式的應(yīng)然選擇；最后，本文對(duì)“環(huán)境稅”模式的實(shí)現(xiàn)方式提出了幾點(diǎn)針對(duì)性的建議，具體從實(shí)施戰(zhàn)略、法律形式等方面進(jìn)行探討。
[Abstract]:The model of carbon tax legislation refers to the organic whole composed of certain elements such as basic program and standard style, according to certain functions and procedures, the usual path followed and referenced in the legislation of carbon tax. It is not only a historical category but also a product of national conditions. The carbon tax legislative model is different, and the value expectations of the legislators are also different. Scientific and reasonable choice of carbon tax levy legislative model. It can not only reduce the cost of levying carbon tax (including legislative cost, law enforcement cost and judicial cost), ease the resistance of carbon tax implementation, promote the coordination of tax system, but also help to promote the current tax system reform in China. It is important to create a more efficient, simpler and greener tax system. It can be seen that the legislative model of carbon tax is a very important research topic, but there is a lack of in-depth and systematic research on it in academic circles. This is obviously not conducive to the advancement of China's carbon tax legislation. As far as the current research situation is concerned, scholars have put forward three legislative models, one is the "independent" model; One is the legislative model of "integration"; According to the above three models, this paper tries to analyze the advantages and disadvantages of the three models from the perspective of historical analysis and comparative analysis. In order to our country carbon tax legislation mode choice has the benefit. Specifically, this paper is divided into five parts: The introduction explains the background, significance, current research situation, research methods and innovation of the thesis one by one. In the first part, the article starts with the basic concept of carbon tax legislative model, on the basis of clarifying the relevant core concepts, further discusses the basic connotation, attributes and research significance of the legislative model. The second part mainly uses the historical analysis method to comb and evaluate the tax legislation related to carbon tax in the tax system since the tax system reform in 1994 in our country and to the relevant tax system reform experience. The legislative principles and guiding ideology are systematically summarized and summarized to provide reference for the reasonable choice of carbon tax legislative model in China. The third part, first of all, the use of comparative analysis of the current foreign carbon tax implementation of the legislative model are summarized and summarized; Secondly, from the perspective of path dependence, this paper makes a comparative analysis of different carbon tax legislation models in foreign countries in order to find out the common experience of these countries' carbon tax legislation models. Finally, the author summarizes and refines the relevant experience, and concludes that the choice of legislation mode of carbon tax in our country should fully consider the local national conditions and pay attention to the coordination of tax system and the implementation strategy and so on. The 4th part, as the core part of the thesis, first of all, to respond to the three kinds of carbon tax legislation model put forward in the academic circles; Secondly, return to China's national conditions, on the basis of "local resources" proposed on the basis of carbon tax legislation model selection of the value standard, and on the basis of the three proposed in the academic community of legislative models for evaluation and reconstruction. It is concluded that after careful design and proper institutional arrangement, the "environmental tax" model is the natural choice of our country's carbon tax legislation model. Finally, this paper puts forward some suggestions on how to realize the mode of "environmental tax", and probes into the implementation strategy, legal form and so on.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;D922.22

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