边际减排成本与中国环境税改革

Marginal Abatement Cost and Environmental Tax Reform in China

从促进减排和低碳转型的角度看,在确定碳税税率时,其大小要足以影响和改变排放者的行为,才能体现环境税的制度价值。短期而言,可以执行无差别的碳税政策;长期来看,碳税税率应适当调高,且因行业而异。征收碳税在短期会对工业产出造成负面影响,但影响幅度很小;征收碳税促进碳强度减排的作用明显,有利于2020年实现国家承诺的40%—45%的碳强度减排指标。对某些重化工行业,仅靠征收碳税不足以降低碳强度,应辅之以其他环境政策。

From the perspective of promoting carbon emissions reduction and low-carbon transition,the carbon tax rate,when determined,should be sufficient to influence and change emitters' behavior so as to realize the institutional value of this environmental tax.An undifferentiated carbon tax policy may be applied in the short term,but in the long run,the carbon tax rate should be gradually raised and be differentiated across industries.Carbon tax imposition will have a negative impact on industrial output in the short run,but the effect will be extremely small.By contrast,the tax will significantly reduce carbon emissions,and thereby help achieve the pledged goal of reducing China's emissions per unit of GDP by 40-45% by the year 2020.For some heavy chemical industries,the carbon tax alone will not be enough to lower carbon intensity and so should be supplemented with other environmental policies.