环境税收体系下的中国碳税设计构想

The Conceit of the Design of China's Carbon Tax under Environmental Taxation System

碳税是环境税收体系的重要组成部分。我国碳税设计时,应以二氧化碳排放量的估算值为计税依据;采用从量定额税率,开征之初,建议实行每吨二氧化碳20元的低税率;同时建立完善的减免与返还机制。2012年后,中国的碳减排压力巨大,建议2013年开征碳税;为提高减排效果,2020年后,应渐次提高税率,并实施预告制度,增强纳税人的减排意识;同时,为减少对经济的影响,应遵循税收收入中性原则,以增值税转型和资源税改革所形成的税负空间为限开征碳税。

Carbon tax is an important part of the environmental taxation system.In our design of a carbon tax,the tax basis should is estimates of CO2 emissions.At the beginning of introduction,I suggest that the government should implement the low tax rate of 20 CNY/tCO2 and establish a sound mechanism for relief and return.China has a huge pressure of CO2 emissions reduction after 2012;therefore,I propose the introduction of a carbon tax in 2013.To improve the emission reduction effect,tax rates should be gradually raised after 2020,and notice system should be implemented to enhance the reduce emissions awareness of taxpayers.To reduce the impact on the economy,the principle of tax revenue neutral should be followed;introduction of a carbon tax should be limited to space formed on VAT and resource tax reform.