以税制绿化和碳税开启新一轮中国环境税制改革  

On Starting a New Round of Environmental Taxation Reform by Green and Carbon Taxation

作　　者：贾康[1] 王桂娟[1] 

机构地区：[1]财政部财政科学研究所,北京100142

出　　处：《开放导报》2011年第4期20-22,共3页China Opening Journal

摘　　要：税制绿化和开征碳税,从根本上说,是中国自身追求可持续发展的必然选择。为了以"后发优势"加快转变发展方式,贯彻科学发展观,碳税是重要的经济手段之一。中国的税制绿化和新一轮环境税制改革,需要碳税这一引擎。对其利弊权衡和推出时机的选择,需要有明智的全局观念和动态把握。至于碳税的具体形式,主要是技术性问题,可以有多种选择,但应力求通过合理设计,减少其出台阻力,降低操作成本。Taxation greening and the introduction of carbon tax are necessity for China to pursue sustainable development.To accelerate the transform of development mode and implement Scientific Outlook on Development while taking the late-developing advantage,Carbon tax is one of the important economic instruments.In the process of taxation greening and new round of environmental taxation reform,China needs the engine of Carbon tax.When weighing up its pros and cons,and choosing the time of introduction,we should have overall situation idea and dynamic grasp.For the detailed design of carbon tax,there are several options.Reasonable design can reduce the resistance and operational costs.

关 键 词：税制绿化 碳税 环境税制改革 

分 类 号：F812.42[经济管理—财政学]