浅议“后哥本哈根时代”中国碳税之路——以国际碳税税制比较为视角

China's Road to Carbon Tax on the"Post-Copenhagen Era"——With the View of International Carbon Tax System Comparison

北欧等国率先在国内实施了碳税,对这些国家的碳税税制进行横向比较对我国具有一定的借鉴意义。目前中国开征碳税的时机尚未成熟,但实行碳税是国际趋势,中国可以借鉴其他国家的碳税经验,启动以"绿化"为导向的税制优化调整,走出一条符合中国国情的"后哥本哈根时代"的绿色碳税之路。

The countries in Northern Europe took the lead in implementing carbon tax, and it has certain reference for China to horizontally compare the carbon tax system of these countries. At present, the time to tax carbon in China is still not opportune, but it is a international trend. and China can use the experiences of carbon tax for reference, start up virescence-oriented tax system optimization adjustment, and walk out a ＂green carbon tax rnad＂ of Post-Copenhagen Era, which accords with the situation of China.