碳交易市场中的碳税策略研究

Carbon Tax Policy in the Carbon Market

为实现节能减排和产业结构平稳调整,我国需要走经济可持续发展的"低碳之路",这就需要选择并设计市场化减排政策工具。本文通过探讨碳交易市场中的碳税策略,提出复合碳交易体系更加符合我国国情。在此背景下,通过构建复合碳排放交易体系下的双寡头企业的合作和竞争三阶段博弈模型,对如何制定碳税税率促使社会福利最大化,不同碳减排研发策略下,企业如何确定碳计划减排量以及制定产品价格,以满足自身利益最大化等问题进行了分析;同时,对政府征收碳税税率的影响进行敏感性分析,比较企业采取合作和竞争两种不同碳减排研发策略时,碳税税率的变化对产品价格、碳计划减排量、企业利润、社会福利方面的影响。本文认为,在碳交易市场中征收碳税对于降低碳排放量,增加企业收益具有促进作用,这说明在科学合理的政府政策配置下,采用合理的市场机制,可以实现低碳经济的可持续发展;其实现过程,需要建立碳交易市场,依靠碳排放权交易制度,促使企业主动选择"提高计划碳减排量"的方式逐年降低碳排放量,同时,在加强社会监督和严格执行碳超量排放处罚机制的条件下,采用碳税方式提高计划碳减排量,而要达到最优减排量,政府还需积极引导和促使企业不断提高碳减排研发效率,并积极开展合作研发减排;而在推行过程中,应选择碳税税率征收空间较大的高产能行业,特别是产品成本和低碳度较低的行业作为试点,优先开征碳税;在垄断行业中,政府必须采取必要的规制政策,以确保市场机制的有效性和递延性,维护公共利益。同时,推广过程中必须重视对消费者低碳偏好的培养,这将有利于企业提高产品价格,应对碳减排带来的生产成本压力,减少碳税征收的阻力,为政府开征碳税赢得空间和时间,促进能源结构的优化和产业结构的平稳调整,实现低碳环保与经济发展的和谐统一。

To achieve the goals of energy saving and emission reduction and industrial restructuring smoothly,China needs to go ＂Lowcarbon Road＂,which is a sustainable economic development road in China.This requires selection and design of market-oriented reduction policies tool.With exploring on carbon tax policy in the carbon trading market,the article proposes that the composite carbon emissions trading system is more suited to China＇ s national conditions.In this context,by building a three-stage game model of duopoly enterprises of cooperation and competition within composite carbon emissions trading system,the article discusses on how to develop carbon taxes to contribute to social welfare maximization,and how to determine the planned carbon reducing emission and product prices within different carbon development strategies to satisfy their own self-interest and so on; Then,the article conducts a sensitivity analysis for carbon tax rate changes,which is to analyze the impact of tax rate changes for product prices,planned carbon reducing emissions,corporate profits,and social welfare within cooperation and competition carbon research and development strategy.The article concludes that there are promotions for carbon tax to reduce carbon emission and improve the profit of enterprises in the carbon trading market,and these demonstrate to adopt reasonable market mechanism can achieve sustainable development of low-carbon economy within a scientific and reasonable government policy configuration ; during the process of implementation,we need to establish carbon trading market,which facilitates enterprises to choose ＂to improve the planned carbon reducing emissions＂ approach to reduce carbon emissions year after year.Then with the conditions of the powerful social supervision and the strict implementation of punishment mechanism of carbon excess emissions,we consider that the government should use carbon tax to improve the amount of planned carbon reducing emissions,and with the optimal carbon reducing emission,the government should conduct and promote the enterprises to constantly improve carbon emissions R＆D efficiency,and to positily carry out cooperation and R＆D for carbon reducing emissions; during the process of practice,we should select high-yield industry with the larger collection space of carbon tax,in particular select the industry with lower products cost and low-carbon degree as pilot,which is to impose carbon tax preferentially; in monopoly industry,the government must take the necessary regulatory policies to ensure the effectiveness and succession of market mechanisms,and to maintain the public interest.At the same time,the government should pay more attention to develop consumer appetite for low-coarbon,which will help enterprises raise prices to cope with the product cost pressure caused by carbon reducing emissions,help the government reduce the resistance of the carbon tax,win space and time for the carbon tax,and promote the smooth adjustment of energy structure and optimization of industrial structure and the harmony within low-carbon and environmental protection and economic development.