在积极推进碳交易的同时择机开征碳税

Selecting Appropriate Opportunities to Levy Carbon Tax While Actively Promoting Carbon Emissions Trading

碳排放权交易(以下简称"碳交易")和碳税作为碳减排的两种主要政策手段,在全球诸多国家和地区得到积极应用。中国作为温室气体排放大国和全球第二大经济体,自2011年起在七个省市先后实行碳交易试点,取得了积极成效。在此基础上,2017年底已正式启动了全国碳排放权交易。但受覆盖面和调控范围限制、碳市场中价格形成机制构建难度大以及可能发生市场失灵等因素影响,仅以碳交易一种手段并不能有效解决中国碳减排的所有问题。相比碳交易而言,碳税的覆盖面更广、更为公平,且在中国国情下,开征碳税具有立法效力更高和征收更为灵活的独特优势。因此,我们建议,基于现实国情及碳减排的实际需要,现阶段及今后一段时期,应统筹考虑碳交易和碳税两种政策手段的并行和综合应用,在进一步完善碳交易的同时择机开征碳税。

Carbon emissions trading （hereinafter referred to as ＂carbon trading＂ ） and carbon tax, as the two main policy means of carbon emission reduction, have been actively applied in many countries and regions all over the world. As a major greenhouse gas emitter and the second largest economy in the world, China has implemented carbon trading pilot in seven provinces and cities since 2011, and has achieved positive results. On this basis, the national carbon emission trading has been officially launched at the end of 2017. However, due to the limitation of coverage and control range, the difficulty of building price formation mechanism in the carbon market and the possibility of market failure, carbon trading alone can not solve all the problems of China＇s carbon emission reduction effectively. Compared with carbon trading, the carbon tax coverage is wider and more equitable. Under the circumstances of China, the carbon tax has the unique advantage of higher legislative effectiveness and more flexible levy. Therefore, we suggest that based on actual national conditions and the actual needs of carbon emission reduction, we should consider the two parallel and comprehensive applications of carbon trading and carbon tax at the present stage and the next period. We should choose the right opportunity to levy carbon tax while improving the carbon trading.