国外碳排放权交易税收体系的经验及启示  

Experience and inspiration of foreign carbon emission trading tax system

作　　者：袁雨新 俞小平[1] YUAN Yuxin;YU Xiaoping(Nanjing Forestry University,Nanjing 210037,Jiangsu,China)

机构地区：[1]南京林业大学,江苏南京210037

出　　处：《自然资源情报》2025年第1期36-42,共7页Natural Resources Information

摘　　要：为了积极应对全球气候变化,我国提出了“碳达峰”“碳中和”的目标,碳排放权交易市场是实现碳达峰目标的关键。从2011年开始,我国逐步建立碳排放权交易市场,但目前碳交易市场发展不成熟,仍处于初期阶段。税收作为重要的宏观调控手段,可以有效引导社会经济活动,对促进碳交易市场健康发展具有重要意义。本文通过梳理欧盟、美国和新西兰等较为成熟的碳交易市场的税收制度,归纳总结其成功的经验以及存在的不足,为我国构建完善的碳交易市场税收制度提供有益的参考与借鉴。In order to actively respond to global climate change,China has proposed the goals of"carbon peak"and"carbon neutrality",and the carbon emission trading market is the key to achieving the carbon peak goal.Since 2011,China has gradually established a carbon emission trading market,but currently,the development of the carbon trading market is not mature and is still in its early stages.Taxation,as an important macroeconomic regulation tool,can effectively guide social and economic activities and is of great significance in promoting the healthy development of the carbon trading market.This article reviews the tax systems of mature carbon trading markets such as the European Union,the United States,and New Zealand,summarizes their successful experiences and shortcomings,and provides useful reference and guidance for building a sound carbon trading market tax system in China.

关 键 词：碳排放权交易 碳减排 税收制度 国际经验 

分 类 号：X196[环境科学与工程—环境科学] F812.42[经济管理—财政学] F832.5