碳税的内涵、效应与中国碳税总体框架研究

The Conception of China's Carbon Tax: Connotation,Effect and Framework

碳税是基于激励的价格型碳减排政策工具,是使外部性内在化的庇古税。碳税能有效地减少二氧化碳排放,虽在短期内抑制经济增长,但中长期将有利于经济的健康发展。它能降低能源消耗,改变能源消费结构,但会扩大资本与劳动的收入分配差距。中国在碳税设计时,应以二氧化碳估算排放量为计税依据,采用定额税率,从量计征,开征之初实行每吨二氧化碳20元的低税率,以后渐次提高;同时,建立完善的减免与返还机制,注重与其他税种及其他碳减排政策工具的相互协调,以形成合力。

Carbon tax is the price-based policy tool of incentive-based carbon reduction,and the Pigovian tax of internalizing the externality.Carbon tax can effectively decrease CO2 emissions and dampen economic growth in the short term,but it is conducive to the healthy economic development in the medium and long term.It reduces energy consumption and changes energy consumption structure,increases the gap of income distribution between capital and labor to exacerbate social injustice.China will have a huge pressure of CO2 emissions reduction after 2012.Therefore,the author recommends that carbon tax should be introduced in 2013.For the design of China's carbon tax,this paper recommends that the estimate of CO2 emissions should be regarded as tax basis;tax should be levied at fixed rate according to the quantity,and the low tax rate of 20 CNY/tCO2 should be implemented at the beginning and increased gradually in the future;a sound mechanism of relief and return should be established.Coordination with the other taxes and other carbon emission reduction policy tools should be taken seriously to form a joint force.