促进碳减排的税收政策优化  

On the Optimization of the Tax Policies for PromotinggCarbonEmissionReduction

作　　者：黄洪 向严诚 徐扬诗雨 HUANG Hong;XIANG Yancheng;XUYANG Shiyu

机构地区：[1]重庆大学公共经济与公共政策研究中心 [2]重庆大学公共管理学院

出　　处：《税务研究》2024年第11期44-49,共6页TAXATION RESEARCH

摘　　要：税收政策是促进碳减排的重要政策手段之一。优化现行碳减排相关税收政策,可以进一步为碳减排贡献税收力量。在消费税方面:将天然气、煤纳入消费税征收范围,并结合其碳排放因素确定税率;将大型燃油乘用车纳入征收范围,对大型燃油乘用车和中轻型商用客车按排气量采用不同的税率。在环境保护税方面:将二氧化碳纳入征收范围,并确定与碳排放免费配额量相匹配的免于征税的碳排放量。在车辆购置税方面:可根据新能源汽车的碳排放特点,优化车辆购置税的优惠政策;对购买二手汽车,参照购买新汽车的车辆购置税政策执行。Tax policy is one of the important policies to promote carbon emission reduction.Optimizing the current tax policies related to carbon emission reduction can add contributions of tax tools to carbon emission reduction.In terms of consumption tax,both natural gas and coal should be included in the scope of taxation with their tax rates based on carbon emission factors;both large fuel-powered passenger vehicles and medium and light commercial buses should be included in the scope of taxation with their tax rates based on engine displacement.In terms of environmental protection tax,CO2 should be included in the scope of taxation,and the amount of carbon emissions that are exempt from taxation should be determined to match the amount of free carbon emission quotas.In terms of vehicle purchase tax,the preferential policies for vehicle purchase tax should be optimized based on the carbon emission characteristics of new energy vehicles;and the vehicle purchase tax policy for new vehicles can be applied to second-hand vehicles.

关 键 词：碳减排 消费税 环境保护税 车辆购置税 

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