摘要
为了有效应对气候变化,加拿大魁北克省和英属哥伦比亚省分别于2007年和2008年开征碳税。由于两省的温室气体排放状况、排放构成及减排目标不尽相同,在碳税的征收目的、收入用途、征收模式、纳税人、税目、税率和税收减免等方面的设计相差甚远。得益于碳税的经济激励效果,两省的温室气体减排都取得了一定成效。对两省的碳税制度进行系统比较,可以为我国的碳税立法提供有益的参考。
The provinces of Quebec and British Columbia in Canada have implemented carbon tax in 2007 and 2008 respectively for the purpose of dealing with the Climate Change. Due to the differences in the aspects of GHG emission status and GHG emission component as well as GHG e mission reduction target, the design of carbon tax systems between the two provinces are different from each other in many ways including the tax purpose, revenue usage mode, tax collection mode, taxpayer, tax items, tax rates, reduction or exemption of tax, and supporting measure. Thanks to the preferable economic stimulation of carbon tax, the two provinces both make great progress in GHG reduction.
出处
《时代法学》
2013年第4期99-107,共9页
Presentday Law Science
基金
国家社科基金后期资助项目:加拿大环境法律实施机制研究(11FFX012)
关键词
碳税制度
比较研究
温室气体
减排目标
carbon tax system
comparison study
greenhouse gas
reduction target
