我国碳税研究综述

The Overview of Research on Carbon Tax in China

在低碳经济成为世界大趋势的情形下,碳税再度成为各界人士关注的焦点。在法学领域里主要从碳税的必要性和可行性、碳税立法的理论基础、碳税立法的框架研究、碳税立法的基本原则、碳税与碳排放权交易的比较、碳税的国际经验与借鉴等方面进行概述。在经济学领域里主要从碳税的理论基础、碳税的含义、碳税的框架设计、碳税的影响因素分析、碳税对我国经济的影响、碳税在OECD(Organization for Economic Co-operation and Development)国家开征的国际经验和借鉴、碳税的国际协调等方面进行总结和归纳。通过梳理,对二者进行了比较分析。

In the case of low-carbon economy to become a worldwide tendency, the carbon tax has become the locus of the people from all walks of life. In the range of law, the paper summarizes mainly from the necessity and feasibility of carbon tax, the theoretical basis of carbon tax legislation, the research on framework of carbon tax legislation, the basic principles of carbon tax legislation, the comparison of carbon tax and carbon emissions trading and the international experience of carbon tax, etc. In the field of economy, the paper illustrates mainly from the theoretical basis of carbon tax, the meaning of carbon tax, the framework design of carbon tax, the analysis of the factors of carbon tax influence, the effect of carbon tax on China＇s economy, the international experience from the OECD （Organization for Economic Co-operation and Development） countries on which carbon tax has been imposed and the international coordination of carbon tax, etc. in summary, the paper makes a comparative analysis of the two fields.