双碳背景下瑞典碳税发展与启示

Development and Implications of Swedish Carbon Tax under the Background of Carbon Neutrality and Carbon Peak

近年来,碳中和已从全球共识转向全球行动,瑞典是欧洲较早实施碳税并取得成功的国家,本研究梳理其碳税制度,发现其成功离不开合适的立法模式选择、合理的碳税设计以及相对完善的配套措施等,从而走上绿色发展之路。当下我国正处于产业结构转型的关键时期,而我国碳税还处于筹备阶段,碳税立法模式、内容以及与其他碳减排工具的协调都还有待商榷。

In recent years,carbon neutral has shifted from a global consensus to global action,Sweden as Europe early implementation of carbon tax and the success of countries,this article combed the Swedish carbon tax system,and found that its success depended on the appropriate legislative mode selection,reasonable design of carbon tax and relatively perfect supporting measures,so onto the road of green development.Now China is in a critical period of industrial structure transformation,and the carbon tax in China at present is still in the preparatory stage,The mode and content of carbon tax legislation and its coordination with other carbon reduction tools are still up for debate.