发达国家实现碳中和目标的财税政策及对我国的启示  

Fiscal Policies of Developed Countries in Achieving the Goal of Carbon Neutrality and Enlightenment to China

作　　者：徐楠芝 戴芳[1] XU Nanzhi;DAI Fang

机构地区：[1]西北政法大学经济法学院

出　　处：《国际税收》2023年第5期51-57,共7页International Taxation In China

基　　金：中国法学会2021年度部级课题“绿色长三角建设的财税法律制度研究”(项目编号:CLS[2021]D103)的阶段性研究成果。

摘　　要：为了加快推进绿色低碳高质量发展,美国、英国、日本和加拿大实施了一系列碳中和财税政策,取得较为显著的成效。本文介绍了上述国家相关实践经验,提出我国应加强碳中和财税政策的顶层设计,在具体实施路径上,应健全高耗能、高排放领域的减碳政策体系,制定有利于多元化清洁能源发展的财税激励政策,加大低碳零碳负碳关键核心技术创新的财税激励力度等。To accelerate the green,low-carbon and high-quality development,the United States,the United Kingdom,Japan and Canada have implemented a series of fiscal policies concerning carbon neutrality and achieved remarkable results.The paper introduces the practical experience of the aforementioned countries,and puts forward relevant suggestions for China,including strengthening the top-level design of fiscal policies of carbon neutrality,improving the carbon reduction policy system in areas with high energy consumption and high emissions,formulating fiscal incentives for diversified clean energy development,and increasing the fiscal incentives for key core technological innovation of low-carbon,zero-carbon and negative-carbon.

关 键 词：碳达峰 碳中和 能源革命 绿色经济 财税政策 

分 类 号：F810.42[经济管理—财政学]