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国际碳税的实施方式及我国碳税的设计 被引量:2

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摘要 碳税通过对处于煤炭和石油下游的汽油、航空燃油、天然气等化石燃料产品,按其碳含量的比例征税来减少化石燃料消耗和二氧化碳排放。本文借鉴国际征收碳税的经验,并结合我国的具体国情,对我国征收碳税的实施方式、课税对象、纳税人与课税环节、税率等问题进行探讨。
作者 张莉
出处 《商业会计》 2012年第3期15-16,共2页 Commercial Accounting
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