“双碳”视阈下碳税并入环境保护税的制度证成与立法安排——以《环境保护税法》修改为依归

The Institutional Evidence and Legislative Arrangement of Integrating Carbon Tax into Environmental Protection Tax under the Threshold of"Double Carbon":Based on the Revision of the Environmental Protection Tax Law

“双碳”目标是我国应对环境问题、坚持绿色发展的重要决策。“双碳”政策工具尚不完备,碳排放权交易市场局部调节乏力,且规制碳排放的财税制度缺位等多种问题叠加,为“双碳”政策优化留下巨大空间和潜力。碳税制度的生成既能协助应对发达国家的碳关税威胁,又可完善我国税收政策体系,还能与碳排放权交易协同配合,最终有效回应新时代新征程以财税政策促进“双碳”目标实现的要求。要想构建符合法理并兼顾社会实际的碳税制度,则需立足于政策指向、社会可接受性及立法成本的三维因素,以“单独式”“并入式”以及“综合式”立法路径进行可比分析,进而考察碳税制度与环境保护税、资源税及消费税之适配性,以碳税并入环境保护税为最优解。据此,可以相机修改《环境保护税法》,以温室气体为新增独立税目,并构造过渡性的税率与计税依据方案,明确纳税主体的阶段性排除与税收优惠的谨慎适用,同时对附表条款进行相应更改。

To deal with environmental problems and adhere to green development,the"double carbon"target is an important choice for China."Double carbon"is not yet complete,the carbon emission trading market has weak local regulations,and there is no financial and taxation system to regulate carbon emissions,it leaves a huge space and potential for the optimization policy of carbon peak and carbon neutrality.In addition to addressing the threat of carbon tariffs from developed countries,the creation of a carbon tax system will enhance A China′s taxation policy system and coordinate with carbon emissions trading,thereby responding effectively to the demand from China for fiscal policies that promote the"double carbon"objective.Developing a carbon tax system that adheres to legal principles and takes into account social realities is a complex process that requires balancing the three-dimensional factors of policy direction,social acceptability,and legislative costs,as well as performing a comparative analysis of"separate,""integrated,"and"comprehensive"legislative approaches.It is important to analyze the carbon tax system in a comparable manner.A carbon tax system should also be compatible with environmental protection tax,resource tax,and consumption tax,with the ideal solution being to integrate carbon tax into environmental protection tax.As a result of this amendment,greenhouse gases can be included as a new tax item under the Environmental Protection Tax Law.Additionally,it will also construct a transitional tax rate and tax basis scheme.This will clarify the phased exclusion of tax subjects and the prudent application of tax incentives,while simultaneously modifying the schedule to reflect these changes.