碳税征管方式的国际经验与启示

International Experience and Implications of Carbon Tax Collection Methods

碳税作为价格型减排工具,是碳定价机制的重要形式之一,目前已在全球30多个国家(地区)实施。我国作为碳排放大国,适时开征碳税,对发挥税收政策对绿色低碳发展的指引作用、有效弥补碳交易定价的缺陷、实现“双碳”目标意义重大。本文从碳税征收范围、计算方式、税率设置与税收优惠等方面梳理总结了南非、新加坡的碳税征管方式及经验,并结合我国碳税、碳费现状,剖析了我国碳税征管可能面临的经济约束、中小企业碳核算工作基础薄弱、第三方碳核查服务机构发展不成熟以及技术限制等问题,由此提出了针对性建议。

Carbon tax as a price-based emission reduction instrument is an important form of carbon pricing.It has been implemented in more than 30 countries(regions)worldwide.For China as a major carbon emitter,the timely levy of carbon tax is of great significance for playing a guiding role of tax policy in green and low-carbon development, effectively complementing the defects of carbon trade pricing and achieving the "dual carbon" goal. This paper systematically summarizes the carbon tax collection methods and experience of South Africa and Singapore from aspects such as the scope of carbon tax collection, calculation methods, tax rate setting and tax incentives, and analyzes the possible economic constraints, weak carbon accounting foundation of small and medium-sized enterprises, immature development of third-party carbon verification institutions and technical limitations that China's carbon tax collection may face in light of China's current carbon tax and carbon fees, based on which targeted countermeasures and suggestions are put forward.