我国碳税制度构建的相关问题探讨

Issues related to the construction of the carbon tax system in China

二氧化碳作为主要的温室气体,其过度排放已造成了一系列严重恶果,碳减排得到国际重视。我国面临着来自国内外的双重减排压力,构建我国碳税法律制度意义重大。本文从立法原则、形式选择、法律要素设计等方面,对我国碳税制度构建进行了思考,并提出一些拙见。

As the main greenhouse gases, Carbon dioxide's excessive emissions has caused a series of serious consequences, the carbon reduction received international attention. Our country is faced with dual pressure to reduce emissions from home and abroad. building the carbon tax legal system is of great significance to our country. This paper discusses carbon tax system construction of our country from the legislation principle, form selection, legal elements design, etc., and puts forward some humble opinion.