“双碳”背景下我国开征碳税的探讨  

Discussion on China’s carbon tax under the background of “Dual Carbon”

作　　者：马辰威 Ma Chenwei(Economics and Management School of Nantong University,Nantong 226019,China)

机构地区：[1]南通大学经济与管理学院,江苏南通226019

出　　处：《江苏科技信息》2023年第22期15-18,23,共5页Jiangsu Science and Technology Information

基　　金：江苏省研究生科研与实践创新计划项目,项目名称:共同富裕下江苏率先实现“橄榄型”收入结构的财税政策研究,项目编号:KYCX22_3311。

摘　　要：当前,我国由高速增长转向高质量发展阶段,二氧化碳排放量呈现逐年上升趋势,严重破坏了生态环境。根据国际实践经验来看,碳税政策的实施对于我国实现碳减排以及“双碳”目标具有重要促进作用。文章在“双碳”背景下,分析了碳税征收的目的和影响,主要是减少二氧化碳等温室气体的排放、提高清洁能源使用效率、促进我国能源结构转型。同时,对国内外碳税研究现状和较早实施碳税的北欧4个国家的碳税政策进行分析,为我国开征碳税提出积极推进碳排放权交易的同时择机开征碳税、做好碳税与其他税收政策的协调、实施区域和行业差异化碳税政策等建议。Currently,China is transitioning from high-speed growth to high-quality development,and carbon dioxide emissions are showing an increasing trend year by year,severely damaging the ecological environment.According to international practical experience,the implementation of carbon tax policies plays an important role in promoting China’s carbon reduction and“Dual Carbon”goals.The article analyzes the purpose and impact of carbon tax collection in the context of“Dual Carbon”,mainly reducing greenhouse gas emissions such as carbon dioxide,improving the efficiency of clean energy use,and promoting the transformation of China’s energy structure.At the same time,it analyzes the research status of carbon tax at home and abroad and the carbon tax policies of four Nordic countries that implemented carbon tax earlier,and puts forward suggestions for China to actively promote carbon emissions trading while choosing the opportunity to levy carbon tax,coordinate carbon tax with other tax policies,and implement regional and industry differentiated carbon tax policies.

关 键 词：“双碳”目标 碳税 “双重红利”效应 碳排放权交易 

分 类 号：F810.42[经济管理—财政学]