浅析我国碳税制度的构建

The Construction of the Carbon Tax in China

二氧化碳等温室气体的排放导致气候变暖已经成为世界各国普遍关注的问题。目前,世界各国纷纷出台相关制度,其中碳税的征收被国际社会公认是削减二氧化碳排放量的有效手段。作为《联合国气候变化框架公约》及其《京都议定书》的缔约国,中国一直积极推动公约和议定书的实施,并取得了一定的成就,但任重道远,我国可以在深入研究的基础上,结合具体国情进行碳税制度的构建。

As a result of the carbon emit, such as the climate warming, have become the world general concern issue, many coun- tries are taking measures to attain the aim, one of the effective measures the carbon tax. Some countries have imposed carbon tax so far and achieved very good results. As the Contracting Party of the Framework Convention on Climate Change and Kyoto Protocol, for a long time, China has taken a responsible attitude and adopted corresponding the policies and measures, hut that is not enough. On the basis of deep research, combining the specific conditions of our country, we can try to have the construct the carbon tax system.