本文選題：碳稅 + 碳排放　； 參考：《蘭州商學(xué)院》2014年碩士論文

【摘要】：隨著當(dāng)前日益嚴(yán)重的全球溫度上升及頻發(fā)的霧霾天氣，人們越來越關(guān)注環(huán)境政策的出臺，從2009年的燃油稅費改革到2010年的資源稅改革，再到2011年的碳排放權(quán)交易試點，接下來人們開始關(guān)注碳稅問題。所謂碳稅就是二氧化碳排放稅，它以環(huán)境保護(hù)為目的，，通過增加稅收負(fù)擔(dān)來削減二氧化碳排放以減緩全球變暖的速度。碳稅的實質(zhì)是通過按其碳含量的比例對燃煤和石油下游的汽油、燃油、天然氣等化石燃料產(chǎn)品征稅，進(jìn)而將人類行為所產(chǎn)生的環(huán)境負(fù)外部性內(nèi)部化。上世紀(jì)90年代開始在荷蘭、丹麥等歐洲國家開征。碳稅在中國尚屬于理論探索階段，發(fā)達(dá)國家關(guān)于碳稅方面的經(jīng)驗介紹及結(jié)論對于我國日后的碳稅開征具有極其重要的意義。 本文首先總結(jié)了與碳稅相關(guān)的多個理論，對我國國內(nèi)的二氧化碳碳排放現(xiàn)狀及當(dāng)前的減排政策進(jìn)行綜述，分析了北歐等國開征的現(xiàn)狀及其效果，總結(jié)出適合我國借鑒的經(jīng)驗,提出了適合中國的碳稅開征政策。并利用可計算的碳稅一般均衡模型預(yù)測了兩種不同碳稅征收方式和六種不同稅率條件下，對GDP、CPI等六個宏觀經(jīng)濟指標(biāo)和工業(yè)等不同行業(yè)的產(chǎn)量及價格的影響變化情況，最后給出了我國開征碳稅的路線圖。 根據(jù)開征碳稅的模擬效果分析，我國在近期實施碳稅政策是必要的也是可行的，在中國開征碳稅的條件已基本成熟。我國碳稅的開征涉及到我國政府在應(yīng)對全球氣候變化上的態(tài)度、與現(xiàn)有環(huán)境稅種之間的協(xié)調(diào)、礦產(chǎn)資源和能源的開發(fā)利用、生產(chǎn)要素價格形成機制的完善程度、制定相關(guān)法律等多方面因素的影響。為了推動碳稅出臺，減少碳稅實施的阻力和負(fù)面效應(yīng)，碳稅制度設(shè)計要遵循漸進(jìn)的改革思路，采取低稅率起步、以后再逐漸小幅度提升等措施，實現(xiàn)能源的節(jié)約和其他污染物的減排，促進(jìn)國家“十二五”規(guī)劃設(shè)定的節(jié)能減排目標(biāo)的實現(xiàn)，協(xié)調(diào)好能源、經(jīng)濟和環(huán)境的關(guān)系，實現(xiàn)我國經(jīng)濟社會的可持續(xù)發(fā)展，為建設(shè)生態(tài)文明和環(huán)境友好型社會提供政策保障。
[Abstract]:With the rising global temperature and frequent haze weather, people are paying more and more attention to the introduction of environmental policy, from the fuel tax reform in 2009 to the resource tax reform in 2010, and to the carbon emissions trading pilot in 2011. Then people began to focus on the carbon tax. The carbon tax is a carbon tax that reduces the rate of global warming by increasing the tax burden on the environment. The essence of carbon tax is to tax the gasoline, fuel, natural gas and other fossil fuel products in the lower reaches of coal and oil according to their carbon content, and then internalize the negative externality of the environment caused by human behavior. In the last century 90 s began in the Netherlands, Denmark and other European countries. Carbon tax is still in the stage of theoretical exploration in China. The introduction and conclusion on carbon tax in developed countries is of great significance for the future collection of carbon tax in China. Firstly, this paper summarizes several theories related to carbon tax, summarizes the current situation of carbon dioxide emissions and current emission reduction policies in China, analyzes the current situation and effects of the introduction of carbon dioxide emissions in northern Europe and other countries, and summarizes the experiences suitable for our country to learn from. The policy of carbon tax levy suitable for China is put forward. Using the computable general equilibrium model of carbon tax, this paper predicts the influence of two different ways of collecting carbon tax and six different tax rates on the output and price of six macroeconomic indicators, such as GDPN CPI and industry, etc. Finally, the road map of levying carbon tax in China is given. According to the simulation analysis of carbon tax collection, it is necessary and feasible to implement carbon tax policy in our country in the near future, and the conditions for levying carbon tax in China are basically mature. The introduction of carbon tax in China involves the government's attitude to global climate change, the coordination with existing environmental taxes, the exploitation and utilization of mineral resources and energy, and the perfection of production factor price formation mechanism. The influence of many factors, such as making relevant laws and so on. In order to promote the introduction of the carbon tax and reduce the resistance and negative effects of the implementation of the carbon tax, the design of the carbon tax system should follow the idea of gradual reform, start with a low tax rate, and gradually raise the tax rate by a small margin in the future. To achieve energy conservation and emission reduction of other pollutants, to promote the realization of the energy saving and emission reduction targets set by the state's 12th Five-Year Plan, to coordinate the relationship between energy, economy and environment, and to realize the sustainable economic and social development of our country. For the construction of ecological civilization and environmental-friendly society to provide policy protection.
【學(xué)位授予單位】：蘭州商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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