碳税实施的法律保障机制研究

Studies on the Legal System Safeguarding the Implementation of Carbon Taxation

全球气候变暖是制约当今世界实现可持续发展的重要瓶颈之一,利用税收的经济调控手段抑制非理性能源消费,已成为各国控制温室气体排放、提升大气环境质素的重要方式。发达国家的环保实践证明与碳排放交易相比,碳税具有执行程序简单、成本测算明确、调控力度灵活、制度绩效明显等优势,我国也将开征碳税纳入了议事日程。在我国现有的环境法律框架下,碳税制度的运行仍面临四大挑战:与现有税收的矛盾、与碳排放交易制度的冲突、税收征管组织架构的调整以及与国际贸易规则的协调。为了有效解决这些问题,必须构建碳税的法律保障制度。保障碳税的施行需整合碳税与排污收费制度,调整现有环境税收的税率;需与碳排放交易制度衔接使达标排放企业享受碳税减免;需构建碳税征收动态平衡管理体系和综合性数据库系统;并设计与国际贸易规则相契合的碳关税制度。

develo ready Carbon taxation has been proved by the environmental protection practices of ped countries to be an effective tool for reducing greenhouse effect and, as such has al- been placed on the official agenda of the Chinese government. Under the current Chinese system of environmental law, the enforcement of carbon tax in China is mainly faced with the following four challenges： contradictions with the existing taxes items, conflicts with the carbon trade system, adjustment of carbon tax collection and administrative structure, and coordination with international trade rules. In order to meet those challenges, China must build a legal system of safeguarding carbon taxation. The main tasks of this system include ： firstly, to adjust the existing system of environment tax rates and pollution discharge fees ; secondly, to link up with carbon trade system and adopt tax reduction policy for enterprises that have achieved reduction goals, thirdly, to establish a dynamic balance administrative system and a comprehensive database system for carbon taxation, and fourthly, to design a carbon tariff system compatible with international trade rules