中国碳税开征的理论逻辑与政策选择

• 영문명: The Theoretical Logic and Policy Choices of China’s Carbon Tax Levy
• 발행기관: YIXIN 출판사
• 저자명: 金兴华(Xinghua Jin)
• 간행물 정보: 『Journal of China Studies』제2권 제1호, 59~71쪽, 전체 13쪽
• 주제분류: 사회과학 > 교육학
• 파일형태: PDF
• 발행일자: 2024.01.31

국문 초록

碳税作为一种碳减排的政策工具已在全球多个国家实施，中国“双碳”战略目标提出后，开征碳税日显必要。本研究在政治经济学框架内阐明了碳税的理论基础，解析了中国碳税的性质和结构，提出了推进碳税开征的政策实施路径。研究表明：基于负价值理论，碳税是一种碳定价方式，自带财政收支中性；它以社会再生产过程中排放的温室气体为征收对象，按一定税率所征税到的碳税收入总量与温室气体的负价值总量相等；要重视碳税与碳排放权交易、环境保护税的协调，注重碳税收入的合理使用，积极参与国际合作，促进合理边境税收调节机制的形成，适时稳妥开征碳税。

영문 초록

As a policy tool for reduction of carbon emissions, carbon tax has been implemented in many countries around the world. After “double carbon” strategic goal was put forward, it is the general trend for China to levy carbon tax. On the basis of clarifying the theoretical basis of carbon tax within the framework of political economy, this paper analyzes the nature and structure of China’s carbon tax, and put forwards a policy implementation path for promoting carbon tax collection. The research shows that, based on the negative value theory, carbon tax is a carbon pricing method with neutral fiscal revenue and expenditure; It takes greenhouse gases emitted in the process of social reproduction as the object of levying carbon tax, and the total amount of carbon tax revenue taxed at a certain rate is equal to the total amount of negative value of greenhouse gases; China should pay attention to the coordination of carbon tax, carbon emissions trading and environmental protection tax, and to the reasonable use of carbon tax revenue, actively participate in international cooperation, promote the formation of a reasonable border tax adjustments , and timely and steadily levy carbon tax.

목차

Ⅰ. 引言

Ⅱ. 碳税的理论基础

Ⅲ. 碳税的性质与结构

Ⅳ. 推进碳税开征的政策实施路径

Ⅴ. 讨论与结论

키워드

碳税 负价值 温室气体 碳排放权 边境税收调节 Carbon Tax Negative Value Greenhouse Gases Rights of Carbon Emissions Border Tax Adjustments