首页|生态现代化视角下的渐进型碳税制度构建

生态现代化视角下的渐进型碳税制度构建

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在实施碳中和、建设生态现代化的进程中,碳税以其权威直接、覆盖广、见效快等优势成为重要的治理工具.碳税制度的科学性与协调性直接影响到减碳成效,我国目前的碳减排制度靶向不明、碳税缺失,不能满足双碳承诺、能源转型和美丽中国的建设需要.建议构建渐进型碳税制度,在征税范围上,从未实施碳排放权交易的行业入手,逐渐向其他碳排放领域拓展;在课税对象上,从化石能源的生产者入手,逐步向销售者、消费者拓展;在计征方法上,从产品的含碳量入手,逐步转向课税对象的碳排放量.在碳税开征初期,考量产业政策、碳排放量等因素,借鉴碳交易价格,分行业设置差异化的比例税率,从低税率起步,逐步调增,同时,设置必要的碳税优惠.此外,碳税应与环境保护税、资源税和消费税等相关税种统筹,与碳交易、碳补贴等相关措施协调,共同促进生态现代化的平稳实现.
Construction of Progressive Type of Carbon Tax System from the Perspective of Ecological Modernization
In the process of implementing carbon neutrality and building ecological modernization,carbon tax has become an important governance tool with its advantages of direct authority,wide coverage,and quick results.The scientific nature and coordination of the carbon tax system directly affect the effectiveness of carbon reduction.The current carbon emission reduction system has unclear targets and lacks carbon tax.It cannot meet the needs of dual carbon commitments,energy transformation and the construction of a beautiful China.A progressive carbon tax sys-tem should be built.In terms of the scope of taxation,we will start from industries that have not implemented car-bon emissions trading and gradually expand to other carbon emission fields.In terms of taxation objects,we will start from producers of fossil energy and gradually expand to sellers and consumers.In terms of method,we start with the carbon content of products and gradually shift to the carbon emissions of taxable objects.In the early sta-ges of carbon tax collection,we consider industrial policies,carbon emissions and other factors,learn from carbon trading prices,and set differentiated proportional tax rates in different industries.In addition,carbon tax should be coordinated with related taxes such as environmental protection tax,resource tax and consumption tax,and with car-bon trading,carbon subsidies and other related measures to jointly promote the stable realization of ecological mod-ernization.

Ecological ModernizationCarbon TaxProgressive SystemSystem Construction

雷俊生、曹玉娟

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广西财经学院,广西南宁 530003

广西社会科学院,广西南宁 530022

生态现代化 碳税 渐进型 制度构建

国家社会科学基金一般项目广西壮族自治区哲学社会科学规划研究课题

18BJY02422FFX012

2024

税务与经济
吉林财经大学

税务与经济

CSTPCDCHSSCD北大核心
影响因子:0.801
ISSN:1004-9339
年,卷(期):2024.(1)
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