碳税与碳排放权交易的协同发展研究——基于国际实践与我国路径设计  

Research on the Synergistic Development of Carbon Tax and Carbon Emission Trading--Based on International Practices and the Design of China's Path

作　　者：于玲昊 高雨菲 李芳芳 Yu Linghao;Gao Yufei;Li Fangfang(School of Economics and Management,Beijing Forestry University,Beijing 100836;Hongyi School,Wuhan University,Wuhan,Hubei 430072)

机构地区：[1]北京林业大学经济管理学院,北京100836 [2]武汉大学弘毅学堂,湖北武汉430072

出　　处：《中国商论》2025年第7期139-143,共5页China Journal of Commerce

基　　金：云南邓荣霖教育基金会科研资助项目“数字经济赋能中国制造业高质量发展研究”(20241010)。

摘　　要：在全球气候治理新格局下,各国碳排放政策体系面临转型升级需求。自“双碳”目标提出以来,我国碳排放权交易市场建设取得显著进展,2021年7月正式启动的全国碳市场经过三年运行,市场价格机制已初步发挥作用,有效提升了企业的碳资产管理意识和市场化减排动力。然而,随着全国碳市场进入第二个履约周期,市场效率不足、流动性欠缺等结构性矛盾逐渐显现。基于此,本文从碳税与碳排放交易协同发展的角度出发,系统分析了欧盟、北美等典型碳市场的政策协同实践,论证了碳税与碳排放权交易机制协同发展的制度优势,深入探讨了我国实施碳税和碳排放交易协同发展的必要性与可行性,提出了符合我国国情的碳市场建设路径,以期为我国碳市场的有效、平稳发展提供理论参考和实践指导。In the face of the new situation of international and domestic carbon emission governance,China has proposed the dual carbon target since 2020,and China’s carbon emission trading market was also launched in July 2021.However,as the national carbon market has completed its second compliance cycle,some potential market efficiency issues have become apparent.In this regard,from the perspective of the coordinated development of carbon tax and carbon emission trading,this paper discusses the necessity and feasibility of the coordinated development of carbon tax and carbon emission trading in view of the current development status of the carbon market and international experience.At the same time,drawing on the practical experience of the international carbon market and combining with China’s national conditions,it proposes the path of building a carbon market with Chinese characteristics,aiming to provide a reference for the eff ective and stable development of the national carbon market from the coordinated development of the government and the market.

关 键 词：碳税 碳排放交易 协同发展 实践经验 路径设计 

分 类 号：F062.2[经济管理—政治经济学]