借鉴国际经验 构建具有中国特色的碳税征收体系  

Constructing Carbon Tax Imposition System with the Chinese Characteristics by Learning from International Experiences

作　　者：时军[1] 

机构地区：[1]吉林财经大学会计学院,吉林长春130117

出　　处：《涉外税务》2012年第6期55-58,共4页International Taxation In China

摘　　要：随着资源消耗和环境恶化,低耗能、低污染的低碳经济日益受到人们关注。碳税征收体系的完善有利于减缓碳排放压力,促进经济可持续发展。本文以碳税征收为基点,比较世界各国碳税征收实际,提出构建有中国特色的碳税征收体系的相关建议。With consuming resources and deteriorating environment, low-carbon economy, which is low in energy consumption and pollution, is increasingly received much concern. Improvement of carbon tax imposition system is conducive to reduce carbon emissions and promote sustainable development of economy in China. Based on carbon tax imposition system, this paper makes a comparison of actual situations of carbon tax imposition system in different countries worldwide, and then proposes some suggestions on constructing carbon tax imposition system with the Chinese characteristics.

关 键 词：低碳经济 碳税 税收政策 

分 类 号：F812.42[经济管理—财政学]