碳税减排路径与效果辨析

Analysis of Path and Effect of Carbon Tax Achieving Carbon Emission Reduction

中国面临着温室气体减排的巨大压力,碳税辅以碳排放权交易是适合我国国情的有效减排政策工具。文章深入分析了我国实行碳税的现实条件,对碳税税制要素、税率、征税环节、税收收入的归属与使用、税收减免与补偿等相关政策配套的相互作用机制和减排效果进行了探讨,提出通过多种模型和方法的综合应用对碳税的技术路径进行设计;揭示动态条件下碳税税制要素的构成与选择;指出税率是碳税政策实施的关键环节,且存在最优的碳税减排税率;辨析中性税收实施方式下多方利益关系的协调和最优税收返还模式;分析碳税及其政策配套的减排效果、对经济活动的影响,提出适合我国实际的碳税政策实施建议。

China is faeing the huge pressure of reducing greenhouse gas emissions. Carbon tax with complementary of carbon emissions trading is an effective policy tool of reducing emissions adapting to Chinese national situation. The paper analyzes the current conditions of implementing carbon tax, researched deeply carbon tax key factors, tax rate, taxation procedure, al- location and use of revenue, remission and compensation of revenue, mechanism of reciprocity and effect of reducing emission. The paper incuhles that the technologieal path of earbon tax is designed by integrating models and methodologies, the composi- tion and selection of key faetors of carbon.tax system are proposed in dynamic condition. It is pointed that the key of implement- ing carbon tax policy is tax rate and optimal tax rate is existed. Then, coordination of multilateral benefits and pattern of opti- mal revenue return under net, tral tax are analyzed. Finally, the effect of carbon tax and it＇s correlative policies, and the ef- fect on economy are analyzed, and the advice of implementing carbon tax policy adapting to Chinese situation is put forward.