发达国家实现碳中和目标的财税政策及对我国的启示

Fiscal Policies of Developed Countries in Achieving the Goal of Carbon Neutrality and Enlightenment to China

为了加快推进绿色低碳高质量发展,美国、英国、日本和加拿大实施了一系列碳中和财税政策,取得较为显著的成效。本文介绍了上述国家相关实践经验,提出我国应加强碳中和财税政策的顶层设计,在具体实施路径上,应健全高耗能、高排放领域的减碳政策体系,制定有利于多元化清洁能源发展的财税激励政策,加大低碳零碳负碳关键核心技术创新的财税激励力度等。

To accelerate the green,low-carbon and high-quality development,the United States,the United Kingdom,Japan and Canada have implemented a series of fiscal policies concerning carbon neutrality and achieved remarkable results.The paper introduces the practical experience of the aforementioned countries,and puts forward relevant suggestions for China,including strengthening the top-level design of fiscal policies of carbon neutrality,improving the carbon reduction policy system in areas with high energy consumption and high emissions,formulating fiscal incentives for diversified clean energy development,and increasing the fiscal incentives for key core technological innovation of low-carbon,zero-carbon and negative-carbon.