雾霾天气碳税立法之偏见与新解

Prejudice and New Solution to Carbon Tax Legislation of Smog Weather

随着碳排放交易制度和环境保护税法的全面实施,不少研究陷入碳税立法已成为假命题的认识误区。其实不然,环境保护税无法取代碳税立法的特定目的及实际效果;碳排放交易制度的固有缺陷亦难以消解,碳税立法仍有其必要性。审慎推进碳税立法,探索碳税与碳排放交易双管齐下的最优路径,应先厘清碳税立法目标,明确碳税立法原则,合理设计碳税的税制结构,使其成为碳排放交易制度的有益补充。

With the full implementation of the carbon emissions trading system and the environmental protection tax law, many studies have fallen into the misunderstanding of the false taxation of carbon tax legislation. In fact, environmental protection tax cannot replace the specific purpose and legislative effect of carbon tax establishment, the inherent defects of the carbon emission trading system are also difficult to resolve, and carbon tax legislation still has its necessity. Prudently promote carbon tax legislation and rationally explore the optimal path of carbon tax and carbon emissions trading: The legislative objectives of carbon tax should be clarified, the legislative principles of carbon tax should be well defined, and the tax structure of carbon tax should be rationally designed to make it a beneficial supplement system of carbon emission trading.