面向碳中和目标的汽车行业碳税政策研究  

Research on Carbon Tax Policy of Automobile Industry for the Target of Carbon Neutrality

作　　者：张红杰 徐树杰[1,2,3] 孙锌 赵明楠[1,2,3] 李家昂 刘焕然[1,2,3] Zhang Hongjie;Xu Shujie;Sun Xin;Zhao Mingnan;Li Jiaang;Liu Huanran(China Automotive Technology and Research Center Co.,Ltd.,Tianjin 300300;Automotive Data of China Co.,Ltd.,Beijing 100176;Automotive Data of China(Tianjin)Co.,Ltd.,Tiaiijin 300300)

机构地区：[1]中国汽车技术研究中心有限公司,天津300300 [2]中汽数据有限公司,北京100176 [3]中汽数据(天津)有限公司,天津300300

出　　处：《中国汽车》2022年第7期59-64,共6页China Auto

基　　金：2021年度河北省自然科学基金"京津冀面向双碳目标的协同发展及其优化设计研究"(编号G2021202013)。

摘　　要：碳税政策作为一项重要的碳定价机制,对于碳减排具有重要的作用。研究制定碳税政策,不仅是应对国际碳贸易壁垒的关键选择,更是促进我国“30·60”目标实现的重要一环。汽车行业产业链长,以汽车行业作为试点行业开展碳税政策研究,不仅可以促进汽车行业碳减排,提高汽车产品低碳竞争力,同时可以形成辐射带动效应,为全行业开展碳税政策研究提供参考。本文在借鉴国外碳税政策的基础上,对我国碳税设计的关键性问题进行了探讨,并通过对比分析我国汽车行业现有税种的税收特点,对碳税的可融入性进行了研究,初步确定了碳税设计思路,为进一步的汽车行业碳税政策设计提供基础。As an important carbon pricing mechanism, carbon tax policy plays an important role in carbon emission reduction. The research and formulation of carbon tax policies is not only a key choice to deal with international carbon trade barriers, but also an important part of realizing “30·60” goal. The automobile industry is characterized by a long industrial chain. Thereby, it is very important to carry out carbon tax policy research with the automobile industry as a pilot industry, which can promote carbon emission reduction in the automobile industry and improve the low-carbon competitiveness of automobile products. In the meanwhile, it also can provide a reference for the whole industry to carry out carbon tax policy research through playing driving effect. Based on the reference of foreign carbon tax policies, this paper discusses the key issues of carbon tax policy design in China. By comparing and analyzing the characteristics of existing taxes in China’s automobile industry, the possibilities of integrating carbon taxes into other taxes is studied. This paper determines the design idea of carbon tax, which provides a basis for further carbon tax policy design in the automobile industry.

关 键 词：汽车 碳中和 碳税政策 

分 类 号：F42[经济管理—产业经济]