国外碳税征收比较及对我国的借鉴  

作　　者：付慧姝[1,2] 

机构地区：[1]南昌大学立法研究中心 [2]南昌大学法学院

出　　处：《企业经济》2012年第10期184-186,共3页Enterprise Economy

基　　金：2011年江西省高校人文社会科学重点研究基地项目“中国环境税立法问题研究”(批准号:JD1104)

摘　　要：碳税以减少二氧化碳排放为目的,是环境税的税种之一。我国开征碳税,既有利于实现减少二氧化碳排放的目标,缓解国内的环境压力,又有利于我国在国际社会树立起负责任的国际形象。欧洲国家,尤其是以荷兰、丹麦为代表的北欧国家在碳税的推行上是居于世界前列的。欧洲国家征收碳税注重依据本国的实际情况设计基本制度,并坚持税收中性原则,以缓解碳税推行初期的政治压力。我国应循序渐进地推行适合我国具体国情的碳税制度,坚持税收中性原则,同时注意碳税制度与其他税种的配套与衔接,避免重复征税。As one kind of environmental taxations, the carbon tax aims at reducing carbon dioxide emissions. In order to reduce carbon dioxide emissions, China should levy the carbon tax to reduce the environmental strain at home and also set up an international responsible image of our country. European countries, especially Nordic countries, are the leader of the carbon tax system in the world. These countries design their carbon tax systems according to their own situations and conduct the principle of tax neutrality to relieve political stresses in the early stage of introducing the carbon tax. During the course of the construction of the carbon tax system, China should forge ahead with the carbon tax system adaptive to our national situation step by step and adhere to the principle of tax neutrality, and meanwhile, attach importance to the coordination between the carbon tax system and other taxes as to avoid repeated taxations.

关 键 词：碳税 税收中性 比较 借鉴 

分 类 号：F812.42[经济管理—财政学]