碳税征收公平原则探讨

The Study of the Fair Principle on a Carbon Tax Levy

随着世界各国对全球气候变暖问题研究的进一步深入,把碳税征收作为减少二氧化碳排放、缓解气候变暖的有效措施已经成为共识。但是碳税是否开征仍存在着很大的争议。在全球范围内,碳税征收与否的一个主要争论在于碳税征收的公平性问题。本文通过对碳税征收公平原则的国别比较及实践阻碍分析,结合我国国情,提出关于我国碳税征收公平原则实现路径的建议。

As countries all over the world do further research on global warming,the carbon tax as a reduce carbon dioxide emissions,effective measures to mitigate climate warming has become a common view.But there is a big controversy on wher a carbon tax levy.Globally,a carbon tax or not a is the carbon tax fairness problem.This article,through to a carbon tax fair principle of country and region of comparison and analysis of practice,is holding in combination with China＇s national conditions,putting forward about the fairness of tax collection of our country to realize the path.