排污税与排污权交易比较分析与选择运用  

A Comparative Analysis and Policy Options on Emission Tax and Emission Trade

作　　者：高萍[1] 

机构地区：[1]中央财经大学

出　　处：《税务研究》2012年第4期22-26,共5页

基　　金：国家社科基金项目"促进我国环境保护的税制改革研究"(项目号10BJY096)的阶段性成果

摘　　要：国务院"十二五"节能减排综合性工作方案提出"选择防治任务重、技术标准成熟的税目开征环境保护税"以及"推进排污权和碳排放权交易试点"。庇古理论与科斯理论为解决外部性提出了不同的思路,相应引出了应对环境问题的两种经济手段,即排污税和排污权交易。如何界定其运用范围、协调两者关系是我国现阶段建立环境税制度和排污权交易制度亟需解决的重要问题。本文对两种主要用于环境保护的经济手段在理论基础层面、制度运行层面的优弊以及在实践中的运用情况进行了分析,提出了选择适宜手段类型或组合的相关政策建议。The ＂Twelfth Five-Year＂ Comprehensive Work Plan for Energy-conserving and Emission-reducing promulgated by The State Council puts forward ＂levying Environment Protection Tax on pollution items which should be severely controlled ＂ and ＂ promoting emission trading pilot＂ at the same time. To address externalities with regard to pollution, the Pigovian theory and the Coase theory put forward different ideas, and correspondingly lead to two kinds of economic means separately, i.e. emission taxes and emissions trading. How to define their scopes of application and to coordinate the relationship between the two policy instruments is a critical issue, especially during the process in establishing an environmental tax system and the emissions trading system in China. This paper analyzes the advantages and disadvantages of the two policy instruments from both the academic level and the policy making level and also proposes some possible policy options in terms of the two instruments on the basis of theoretical analysis and experiences in different countries or regions.

关 键 词：排污税 排污权交易 

分 类 号：F812.42[经济管理—财政学] F205