碳达峰碳中和背景下的企业环境法律责任  

Corporate Environmental Legal Responsibility in the Context of Carbon Peaking and Carbon Neutrality

作　　者：侯琳峰 

机构地区：[1]山东建筑大学法学院,山东 济南

出　　处：《法学（汉斯）》2024年第2期690-698,共9页Open Journal of Legal Science

摘　　要：在应对全球气候变化的大环境下,我国承诺在2030年前实现碳达峰,2060年前实现碳中和。“双碳”目标的实现需要紧抓企业这一关键主体,为切实解决目前企业碳减排治理进程中存在的立法缺陷、企业绿色转型缺乏积极性等问题,首先,需要构建完善企业碳排放信息公开制度,以此作为企业碳排放信用等级认定评价的重要依据之一。其次,企业碳排放信用等级认定应是贯穿整个企业碳排放法律治理体系的核心,碳排放信用等级低的企业应该强制要求其购买碳排放污染责任保险并强制要求其履行清洁审核义务。再次,企业碳交易与碳税应当互为补充,做到企业全覆盖,减少与碳税相重复的企业税种,并且可将通过减碳措施吸收的二氧化碳量扣除后的碳排放量作为企业碳税的计税依据,以提高企业绿色转型的积极性。In response to global climate change, China has pledged to achieve carbon peak before 2030 and carbon neutrality before 2060. To achieve the carbon peaking and carbon neutrality goals, we need to pay close attention to the key subject of enterprises. In order to effectively solve the current legislative shortcomings in the process of corporate carbon emission reduction governance and the lack of enthusiasm of enterprises in green transformation, first of all, it is necessary to build and improve the enterprise carbon emission information disclosure system, which is one of the important bases for the identification and evaluation of enterprise carbon emission credit rating. Secondly, the determination of enterprises’ carbon emission credit ratings should be the core of the entire legal governance system for carbon emissions, and enterprises with low carbon emission credit ratings should be mandatory to purchase carbon pollution liability insurance and mandatory to perform cleaning audit obligations. Thirdly, corporate carbon trading and carbon tax should complement each other, achieve full coverage of enterprises, reduce corporate taxes that duplicate carbon tax, and use carbon emissions after deduction of carbon dioxide absorbed through carbon reduction measures as the basis for calculating corporate carbon tax, so as to increase the enthusi-asm of enterprises for green transformation.

关 键 词：碳排放信息公开 碳排放污染责任保险 碳交易 碳税 清洁生产审核 

分 类 号：F27[经济管理—企业管理]