考察、反刍与回应:“双碳”视域下财税调控——基于政策文本的研究  

Investigation,Rumination and Response:Fiscal and Tax Regulation from the Perspective of"Dual Carbon"--A Study Based on Policy Texts

作　　者：余澜 宋遥远 付立禾 YU Lan;SONG Yaoyuan;FU Lihe(School of Law and Public Administration,China Three Gorges University,Yichang Hubei 443002,China;School of Law,Zhongnan University of Economics and Law,Wuhan Hubei 430073,China;Hubei Qijun Law Firm,Yichang 443002,China)

机构地区：[1]三峡大学法学与公共管理学院,湖北宜昌443002 [2]中南财经政法大学法学院,湖北武汉430073 [3]湖北七君律师事务所,宜昌443002

出　　处：《中国国土资源经济》2025年第4期4-11,85,共9页Natural Resource Economics of China

基　　金：国家社会科学基金项目“税法基础理论的反思与拓补”(21FFXB020);司法部国家法治与法学理论研究项目“财政事权划分的法治路径研究”(19SFB3045)。

摘　　要：考察和梳理“双碳”视域下中央和地方财税政策文本,发现当前财税政策工具虽然具有绿色本位和经济导向凸显、阶段性措施和制度性安排相结合、实践色彩鲜明等优势,但也存在工具零散、市场失真、双趋冲突等局限。财税政策工具促进碳达峰碳中和需要以逻辑起点、价值重构、组合协同、场域适用为考量因素,重申“财税中性”原则、推进财税政策法律化、整合财税政策工具、建立健全财税政策反馈机制,从目标约束、路径进阶、运行架构、成效聚焦等方面进行相应的修改和设计。By investigating and sorting out the central and local fiscal and tax policy texts from the perspective of"dual carbon",the paper finds that although the current fiscal and tax policy tools have the advantages such as prominent green standards and economic orientation,the combination of periodic measures and institutional arrangements,and the distinctive practical color,there are also limitations such as scattered tools,market distortion,and dual-trend conflicts.To promote carbon peak and carbon neutrality,fiscal and tax policy tools need to take logical starting point,value reconstruction,combination synergy,and field application as consideration factors,reaffirm the principle of"fiscal and tax neutrality",promote the legalization of fiscal and tax policies,integrate fiscal and tax policy tools,establish and improve the feedback mechanism of fiscal and tax policies,and make corresponding modifications from the aspects of target constraints,path progress,operation structure,and effect focus.

关 键 词：碳达峰 碳中和 财税政策 宏观调控 

分 类 号：F062.1[经济管理—政治经济学] X321[环境科学与工程—环境工程] F812.42