碳汇、碳排放权交易局限性与碳税制度效用

Limitations of Carbon Sink and Carbon Emission Trading and Utility of Carbon Tax System

我国实现“双碳”目标时间紧、任务重,目前采取的碳汇、碳排放权交易两种降碳方法存在一定的局限性,应探求更为主动且普适的降碳措施。本文以“净排放量=实际排放量(产生端)-碳汇量(抵扣端)”为基础,将碳汇、碳排放权交易与碳税制度进行对比分析发现,通过征收碳税抑制产生端碳排放量,既能填补抵扣端碳汇不足的短板,又能减少因碳排放权交易市场导致的碳泄漏,并调节碳排放权交易价格。以《2030年前碳达峰行动方案》中“建立健全有利于绿色低碳发展的税收政策体系”为指引,结合我国实际情况,应将碳税设置为独立税种,通过“寓禁于征”、发挥碳税收入功能顺利实现“双碳”目标。

China has a tight schedule and a heavy task to achieve the "double carbon" goal. The two carbon reduction methods of carbon sink and carbon emission trading have certain limitations, so more active and universal carbon reduction measures should be explored. Based on the formula of "net emissions = actual emissions(generating end)-carbon sinks(deducting end)", this paper compares and analyzes carbon sink, carbon emission trading and carbon tax system, and finds that by levying carbon tax to suppress carbon emission at the generating end can not only fill the shortage of insufficient carbon sink at the offset end, but also reduce carbon leakage caused by the carbon emission trading market and adjust the carbon emission trading price. Guided by the "establishment and improvement of tax policy system conducive to green and low-carbon development" in the "Carbon Peak Action Plan before 2030", combined with the actual situation in China, carbon tax should be set as an independent tax, and the "double carbon" goal should be successfully achieved by "prohibitive tax" and giving full play to the function of carbon tax.