“双碳”目标下我国碳税制度设计的法治机理  

The Legal Mechanism of the Design of China's Carbon Tax System under the"Dual Carbon"Goal

作　　者：曹晓路 CAO Xiao-lu(School of Law,Xi'an Jiaotong University,Xi'an 710049,China)

机构地区：[1]西安交通大学法学院,陕西西安710049

出　　处：《税务与经济》2023年第6期46-53,共8页Taxation and Economy

基　　金：国家社会科学基金重大项目(18ZDA156);中国博士后科学基金面上资助项目(2022M722522)。

摘　　要：碳税征收促进碳减排具备理论逻辑的科学性,而我国目前尚未将碳税的开征纳入到“双碳”减排的规划中。现阶段,我国开征碳税存在现实困境,需要充分借鉴国际上成熟的碳税立法经验,分步骤、分阶段、循序渐进地推进我国的碳税制度设计,可以考虑在我国部分拥有特别立法授权的地区先行开展试点工作,待取得成熟经验后再由全国统一立法。同时,需要明确我国碳税的法定原则,构建碳税与碳市场交易的协调互动体系,考量碳税征收的综合因素,完善碳税征收的配套制度规则。China has not yet incorporated carbon tax collection into the"dual carbon"emission reduction plan.Carbon tax collection to promote carbon emission reduction has a scientific and theoretical logic.Currently,there are practical difficulties in levying a carbon tax in China.We need to fully draw on mature international carbon tax legislative experience and advance the design of carbon tax system by stages and in a gradual manner.We can consider some of the regions that have special legislative authorization to carry out pilot work first,and unified legislation will be implemented nationwide after mature experience is obtained.At the same time,it is necessary to clarify the legal principles of the nation's carbon tax,build a coordinated and interactive system for carbon tax and carbon market transactions,consider the comprehensive factors of carbon tax collection,and improve the supporting institutional rules for carbon tax collection.

关 键 词：“双碳”目标 碳税 碳排放 碳交易 税收法治 

分 类 号：F810.422[经济管理—财政学]