国际碳税政策实践发展与经验借鉴

Practical Development and Experience of International Carbon Tax Policy

碳税是应对全球气候危机的有效碳减排政策工具之一。尽管国际上碳税的发展取得了一定的减排成效,但是各国碳税实施路径与政策调整逻辑却有显著差异,仍存在参与碳定价机制不成熟、发展缓慢和国际争议调整机制缺失等问题。借鉴当前国际碳税制度的具体税收制度、政策设计和税收关系的实践经验,我国碳税的开征应循序渐进,与碳交易协同互补,采取“逐步拓宽”的税制设计,利用税收优惠平衡税收负担,充分参与国际碳税协调,致力于推动绿色经济的发展和促进碳达峰、碳中和目标的达成。

Carbon tax is one of the effective carbon emission reduction policy tools to deal with the global climate crisis.Although the development of carbon tax in the world has achieved certain emission reduction results,there are significant differences in the implementation path and policy adjustment logic of carbon tax in various countries,and there are still problems such as immature participation in carbon pricing mechanism,slow development and lack of adjustment mechanism for international disputes.Drawing on the specific tax system,policy design and practical experience of tax relations in the current international carbon tax system,China's carbon tax should be levied step by step,synergistically and complementarly with carbon trading,adopt a"gradually broadened"tax system design,use tax incentives to balance the tax burden,fully participate in the international carbon tax coordination,and strive to promote the development of green economy and promote the achievement of carbon peak and carbon neutrality goals.