基于碳定价视角对我国开征碳税的思考  

Some Reflections on the Introduction of Carbon Tax System in China Based on Carbo Pricing Perspective

作　　者：高萍 高羽清 GAO Ping;GAO Yuqing

机构地区：[1]中央财经大学财政税务学院 [2]中国人民大学财政金融学院

出　　处：《税务研究》2023年第7期39-44,共6页

基　　金：国家社会科学基金重大项目“全面推进生态创新的财税政策体系研究”(项目编号:19ZDA075)的阶段性研究成果。

摘　　要：碳定价包括显性碳定价和隐性碳定价,碳税与碳排放权交易均属于显性碳定价。在我国已启动碳排放权交易的情况下,依托资源税、消费税相关税目附加征收碳税是兼具公平与效率的选择,同时应考虑多种因素科学设定碳税负担水平,使碳定价手段更好地助力“双碳”目标的实现。Carbon pricing includes explicit carbon pricing and implicit carbon pricing.Both carbon tax and carbon trading are explicit carbon pricing.Under the circumstance that carbon emission trading has started in China,it is a fair and efficient option to levy additional carbon tax based on the relevant tax items of resource tax and consumption tax.Meanwhile,the level of carbon tax burden should be set scientifically with consideration of various factors,so that the carbon pricing instrument could better help the realization of the carbon peaking and carbon neutrality goals.

关 键 词：碳定价 碳税 碳排放权交易 资源税 消费税 

分 类 号：X196[环境科学与工程—环境科学] F812.42[经济管理—财政学]