摘要
近期,国际货币基金组织(IMF)和经济合作与发展组织(OECD)相继就国际碳定价问题发出倡议,IMF提出设置国际碳价下限,OECD提议建立碳定价包容性框架。本文在全面厘清碳定价概念及其国内外发展趋势的基础上,对国际碳定价倡议的背景、机理及目的进行深刻剖析,认为IMF倡议意在套用全球最低企业税框架,OECD倡议过度放大碳定价在碳减排中的作用。两个倡议的核心目的均是将各国气候减缓政策“显性化”,并试图以“碳价责任”模糊“减排责任”,进而形成对低碳价国家的舆论和谈判压力,维护发达国家利益。对此,应坚决遏制以碳定价主导气候谈判的国际倡议,坚持在联合国主渠道下加强气候合作,做好应对国际组织倡议的政策储备,强调“自愿减排”,探索碳减排政策的“中国模式”,加快完善碳减排相关税收政策,多措并举推动“双碳”目标实现。
Recently,the IMF and OECD have successively issued initiatives on international carbon pricing,with the IMF proposing to set a carbon price floor and the OECD proposing to establish an inclusive framework on carbon pricing.Based on a comprehensive understanding of the concept and the development trends of carbon pricing,the paper analyzes the background,mechanisms and intentions of the international carbon pricing initiatives,arguing that the IMF intends to apply the global minimum corporate tax framework,while the OECD’s initiative overstates the role of carbon pricing in carbon emissions reduction.The core aim of the two initiatives is to“make visible”the climate mitigation policies of each country and try to blur the“responsibility for emission reductions”with“carbon price responsibility”,thus creating public opinion and negotiating pressure on low-carbon price countries and safeguarding the interests of developed countries.In this regard,the paper proposes to resolutely curb international initiatives that use carbon pricing to dominate climate negotiations,insist on strengthening climate cooperation under the main channel of the United Nations,make policy reserves to respond to the initiatives of international organizations,emphasize“voluntary emission reductions”and explore the“Chinese model”of carbon reduction policies,and take multiple measures to achieve carbon peaking and carbon neutrality goals.
作者
邢丽
许文
郝晓婧
XING Li;XU Wen;HAO Xiaojing
出处
《国际税收》
CSSCI
北大核心
2022年第8期29-36,共8页
International Taxation In China
关键词
碳定价
碳达峰
碳中和
碳价下限
碳定价包容性框架
Carbon pricing
Carbon peak
Carbon neutrality
Carbon price floor
Inclusive framework on carbon pricing