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作 者:林静[1] LIN Jing(Chengyi College,Jimei University,Xiamen,Fujian 361021,China)
出 处:《重庆科技学院学报(社会科学版)》2024年第2期28-36,共9页Journal of Chongqing university of science and technology(social sciences edition)
基 金:福建省教育系统哲学社会科学研究项目、福建省中青年教师教育科研项目“数字法治视域下地方财政预算协同治理机制研究”(JAS22258)。
摘 要:面对实现“双碳”目标的紧迫性和艰巨性,在我国已实施碳排放权交易的背景下,有必要开征碳税以推进市场与政府的协同减排作用。征收碳税应综合考量宏观经济冲击、区域经济发展差异、不同减排政策等因素,在现有绿色税收体系下科学合理地设计碳税的税制要素,充分发挥碳税与碳排放权交易的协同作用,以保障我国“双碳”目标的实现。In light of the urgency and difficulty of fulfilling the objectives of“carbon peaking and carbon neutrality”,it is necessary to levy carbon taxes against the background of China’s implementation of carbon emissions trading to promote coordinated roles of the market and the government in emission reduction.It is argued that for such levy purpose,such factors as macroeconomic shocks,regional economic development differences,and different emission reduction policies should be fully taken into account,and that tax system elements of carbon tax should be developed in a reasonable and scientifical way under the existing green tax system,and carbon tax and carbon emissions trading should be fully coordinated,so as to fulfill China’s objectives of“carbon peaking and carbon neutrality”.
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