我国碳税立法模式的选择

On the Mode of Chinese Carbon Tax Legislation

时下,碳税的开征有着现实的必要和可行性。在碳税的立法模式上有"独立型"立法模式和"融入型"立法模式两种不同的形态,二者各有优劣。立足我国的基本国情与充分考虑国民的可接受性,基于不同的碳税立法模式评析,最终认为融入环境税模式才是我国当前碳税立法模式的最佳选择。

Nowadays the introduction of carbon tax is necessary and practical in China. In reality thereare two different modes of carbon tax legislation： “Independent” legislative mode and “integrative” legislativemode. Both have their own advantages and disadvantages. Based on the status quo in Chinaand the national acceptability, this paper respectively analyzes the two legislative modes and accordinglyarrives at the conclusion that integrative environmental tax mode turns out to be the best choicefor China＇s current carbon tax legislation mode.