关于碳交易所得的税法界定研究

Tax Law Definition on Carbon Trading Income

碳交易所得包括信用额签发所得、配额发放所得和信用额、配额交易所得。碳交易所得界定争议为存货与无形资产之争,解决争议的关键是碳定价机制。欧盟的碳定价机制深受政策影响,减排目标优于流通性诉求,碳价波动趋平稳,所得宜界定为存货。美国力主建立自由市场机制,其碳价受供求关系调整并通过期货市场稳定现货市场价格,所得宜界定为无形资产。中国试点时期的碳定价机制主要依靠政策设置,碳价平稳且市场流通性不高,所得宜界定为存货。

Carbon trading income contain credits issuing income, permits granting income and credits and permits trading income. To define the income as inventory or intangible asset is the main controversy, which is depended on the Carbon Price Mechanism, primarily. Compared the world＇s two typical carbon price mechanisms, carbon price in European market is operated by a series of policies, companies should reduce emissions in time rather than gain profits. Price fluctuation stabilized and income defined as inventory. While carbon price mechanism in America is a free market price system, which is adjusted by supply and demand mechanism and stabilized by future market. Income can be defined as intangible asset. China＇s carbon price mechanism is depended seriously on policies, price stabilized and market liquidity low. It is better to define income as inventory.