碳税与碳排放权交易的政策选择与搭配——基于国际比较的分析  

The Policy Choice and Combination of Carbon Tax and Carbon Emission Trading——International Comparison Based Analysis

作　　者：郑飞[1] 钟志文[1] 吕元旦 

机构地区：[1]中国人民银行嘉兴市中心支行,浙江嘉兴314050 [2]浙商银行嘉兴分行,浙江嘉兴314050

出　　处：《浙江金融》2023年第3期56-62,共7页Zhejiang Finance

摘　　要：碳税和碳排放权交易是实现碳减排的重要手段,两者功能上各有侧重、互补性较强。相对而言,碳税对经济社会的影响较大,在经济基础好、能源禀赋好的国家推行较为顺利;碳排放权交易因免费配额的存在,市场接受度较高。目前,欧盟已实现了两项制度的结合,在碳税征收主体中排除碳交易机制覆盖主体,将碳税作为碳交易市场化调控定价的重要补充手段,较好解决了减排政策的覆盖面和碳定价机制的问题。建议我国积极研究碳税方案,待碳交易市场成熟、经济相对平稳时试点征收碳税,并在覆盖主体和定价机制方面注重两项制度的协调。Carbon tax and carbon emission trading are important tools to achieve carbon emission reduction,and both have unique focus and complementary functions.Carbon tax has a greater impact on economy and society,and is more smoothly implemented in countries with good economic foundation and energy endowment;in contrast,carbon trading has a higher market acceptance due to the existence of free allowances.At present,the EU has realized the combination of the two policies,excluding the carbon trading mechanism from the carbon tax collection subject,and taking carbon tax as an important supplementary means of market-oriented regulation and pricing of carbon trading,which better solves the problems of coverage of emission reduction policy and carbon pricing mechanism.The research suggests that China should actively study the carbon emissions tax proposal and pilot the carbon tax when the carbon trading market is mature and the economy is relatively stable,and focus on the coordination of the two systems in terms of coverage subjects and pricing mechanism.

关 键 词：碳税 碳排放权交易 政策选择 政策搭配 

分 类 号：F832.0[经济管理—金融学] F812.0