固碳林生态效益补偿的税收政策研究

The Research on the Tax Policy about the Compensation for the Eco-Efficiency Created by the Carbon Sequestration Forest

固碳林所具有的生态效益已得到社会的广泛认同,因其具有外部经济性和准公共产品的特性,政府必须对固碳林的生态价值进行补偿。文章根据"庇古税"原理,提出政府可通过征收"碳税"来补偿固碳林生态效益这一观点,并构建了"碳税"政策体系。同时,还提出了与"碳税"体系相关的配套政策,包括固碳林生态效益补偿标准,"碳税"交易市场的建立等。最后,对构建"碳税"体系时可能存在的障碍进行了分析。

The ecological benefit of the carbon sequestration forest has been widely recognized by society. Because it has characteristics of external economy and quasi-public goods, the government must compensate for the ecological value. According to Polluter pays principle, the paper thinks the government can tax on industrial enterprises by establishing the tax system. Meanwhile, this paper also puts forward some supporting policies such as the development of eco-compensation standards, the construction of trade market for the tax. In the end, this thesis also points out the construction of tax system may encounter some obstacles.