民本经济视角下的碳税政策初探  

Researches on Carbon Taxation Policy from the Perspective of People-oriented Economy

作　　者：吴敏艳[1] 朱学义[2] 王传斌[2] 

机构地区：[1]常熟理工学院管理学院,江苏常熟215500 [2]中国矿业大学管理学院,江苏徐州221008

出　　处：《常熟理工学院学报》2011年第5期31-34,共4页Journal of Changshu Institute of Technology

摘　　要：社会主义社会的经济制度应该是以"民"为本,这被现代经济理论所验证。目前,我国进行的税收体制改革,也应该是以民为本的税制改革。针对环境恶化和二氧化碳排放问题,本文从民本经济的角度,提出利用征收碳税的途径实现我国二氧化碳的减排,对于实现以民为本以及社会可持续发展具有重要意义。Economic system of a socialist society should be people-oriented, which has been testified by economic theories in modern times. At present, China’s reform in taxation system should also be people-oriented. To tackle problems of environmental degradation and carbon emission, this article puts forward the opinion that carbon taxation policy is very important not only to reduce carbon emission but to sustain social development.

关 键 词：民本经济 税制改革 碳税 

分 类 号：D922.22[政治法律—经济法学]