“双碳”背景下碳税设计及对碳排放和宏观经济的影响  

Design of Carbon Tax and Its Impact on Carbon Emissions and Macroeconomics under the Background of“Dual Carbon”Goal

作　　者：吕雁琴[1] 达振华 杨洋[1] 沈煜雅 LYU Yanqin;DA Zhenhua;YANG Yang;SHEN Yuya(School of Economics and Management,Xinjiang University,Urumqi Xinjiang 830046,China;School of Economics and Management,University of Florence,Florence 50127,Italy)

机构地区：[1]新疆大学经济与管理学院,新疆乌鲁木齐830046 [2]佛罗伦萨大学经济与管理学院,意大利佛罗伦萨50127

出　　处：《生态经济》2023年第6期25-31,38,共8页Ecological Economy

基　　金：国家社会科学基金项目“新疆文化与旅游产业绿色融合发展研究”(20BJY211);国家社会科学基金项目“新疆文化与旅游深度融合的路径与对策研究”(22XJY036);新疆维吾尔自治区社会科学基金项目“新疆旅游经济高质量发展评价、动能与路径研究”(21BJY046);新疆维吾尔自治区税务局税收科学研究所横向课题项目“碳税政策及征管体系研究”。

摘　　要：“双碳”目标是我国为构建人类命运共同体和实现可持续发展作出的重大战略决策,而碳税是推动“双碳”目标如期实现的重要一环。论文结合我国现行税制与经济状况,对碳税基本税制要素进行设计,并采用动态碳税调整机制,构建基于投入产出表的多目标最优碳税投入产出模型,模拟实现碳减排和经济效益最大化时的最优碳税税率,分析对宏观经济和各生产部门的影响,最后提出开征碳税的相关建议。研究发现:两种经济损失约束条件下,我国最优碳税税率分别为12.26元/吨CO_(2)和24.32元/吨CO_(2)。基于以上结论,论文建议我国实施“低开端,动态渐进”的税率模式,可采用12.26元/吨CO_(2)作为初始税率,并提出了制定合理碳税税率的其他策略,为相关部门在碳减排及经济增长二者中寻找平衡提供了参考。the“dual carbon”goal is a major strategic decision made by our country to build a community with a shared future for mankind and achieve sustainable development,and carbon tax is an important part of promoting the realization of the“dual carbon”goal as scheduled.In this paper,combined with the current tax system and economic situation of our country,the basic elements of carbon tax are designed,and the dynamic carbon tax adjustment mechanism is adopted to construct a multi-objective optimal carbon tax input-output model based on input-output table.The paper simulates the optimal carbon tax rate when realizing carbon emission reduction and economic benefit maximization,and finally analyzes the impact on the macro-economy and various production sectors.It is found that under the two kinds of economic loss constraints,the optimal carbon tax rates in China are 12.26 yuan/ton CO_(2) and 24.32 yuan/ton CO_(2) respectively.Based on the above conclusions,this paper suggests that China should implement the tax rate model of“low start,dynamic and gradual”,with 12.26 yuan/ton CO_(2) as the initial tax rate,and puts forward other countermeasures and suggestions for establishing a reasonable carbon tax rate.It provides a reference for relevant departments to find a balance between carbon emission reduction and economic growth.

关 键 词：碳税 税率模拟 碳减排 碳达峰 碳中和 

分 类 号：F062.2[经济管理—政治经济学]