澳大利亚碳税制度及其启示

Mechanism of Australian Carbon Tax and Its Implications

美国、欧盟、澳大利亚、日本等主要温室气体排放国家或地区为应对气候变化,制定了应对全球气候变化的法律法规,实施了各种税收政策。澳大利亚政府拟征碳税并逐步建立碳排放交易制度并计划与国际碳交易市场挂钩,既可抑制其国内高排放产业,优化产业结构,又有绿色发展和经济转型的考虑,但更多的是在于争取新能源和碳金融领域话语权。阐述了澳大利亚碳税制度的主要内容,分析了对我国产生的负面效应和存在的契机,为构建我国碳税制度提供有益借鉴。

The US,EU,Australia,Japan and other major greenhouse gas emitting countries or regions formulated a various of global climate change laws and regulations to coped with climate change,and implemented all kinds of tax policy. Australia government planed to levy carbon emission tax. The government planed to set up carbon emission trade mechanism with the international carbon trade market. By doing these,the Australia government can restrain the development of the domestic highly energy-consuming industries,optimize the industrial structure,and promote the low-carbon development and economic transformation. Above all,it can strive for speaking right of international new energy resources and carbon finance. This paper systematically introduced the carbon tax plan in Australia,analyzed the negative impacts as well as the favorable opportunities which it may bring to China,and summarized benefit revelation to China to contruct carbon tax system.