国际碳税实践的比较及借鉴

Comparison and Reference of Carbon Tax Policies in Selected Countries

碳税是碳减排支持措施的重要手段之一,具有直接作用性强、便于实施差异化税率管理以及可实现收入再分配的积极作用。截至2021年5月,全球已有35个碳税计划,各国依据自身国情相应地采取了独立型、融入型和复合型税收方案,不同碳税方案在计税依据、征税环节及税率上存在一定的差异。同时,在具体实施过程中,各国通过政策性减免、签订自愿减排协议、财政性补贴、税收相抵、建立专项发展基金等方式保持税收中性,充分发挥碳税与碳排放权交易市场复合政策在调控范围互补、税负优化及价格支撑方面的功能。

Carbon tax is an important measure to support carbon emission reduction. At present, there are 35 carbon tax plans in the world. China needs to enact carbon tax laws and regulations, formulate preferential policies reasonably, strengthen the coordination and cooperation of emission reduction measures, in order to create conditions for the implementation of carbon tax policies.