摘要
碳税收入使用政策是西方国家碳税制度设计的一项重要内容,其主要基于税收中性原则,将税收收入或投资于环保节能项目,或以税式支出方式降低纳税人负担,确保碳税收入的循环,实现节能减排的目标。在我国碳税制度设计的构想中,应借鉴西方国家税制经验,结合本国现实情况,科学合理地设计碳税收入使用政策,确保碳税调节功能的充分发挥,将碳税发展成培育战略性新兴产业的重要政策工具之一。
The policy of using carbon tax revenues is an important content of the carbon tax system in western countries, which is mainly based on the principle of tax neutrality. In order to reduce the burden on the taxpayers, make sure the carbon tax revenue to recycle, and achieve the goal of energy conservation and emission reduction , the carbon tax revenues are invested in the environmental projects, or are used for tax expenditures. When it comes to China's carbon tax system design, we should scientifically and reasonably design the policy of using carbon tax revenues and ensure that the adjustment function of carbon tax is fully put into play by combining Chinese current situation with the reference to the western countries' tax system experience. As a result, the carbon tax should become one of the important policy tools of developing emerging industries.
出处
《财经理论与实践》
CSSCI
北大核心
2011年第6期101-104,共4页
The Theory and Practice of Finance and Economics
基金
国家社科基金项目(11BJY129)
教育部高等学校博士学科点专项科研基金(项目编号:20090161110034)
关键词
碳税
税收使用政策
税收循环
国际比较
Carbon tax
The policy of using tax revenues
Tax recycle
International comparison