“双碳”目标下我国碳减排税收体系构建:机理、挑战与路径

Building China's Carbon Reduction Tax System under“Dual Carbon”Goals:Mechanisms,Challenges,and Paths

作为全球温室气体主要排放国和制造业大国,我国碳减排行动备受全球关注。“双碳”目标下,经济社会实现全面绿色发展,对税制改革提出了新要求、新方向。文章以“双碳”目标为背景,界定碳减排税收体系的内涵,从生态、结构、产业、技术等维度阐释碳减排税收体系助力“双碳”目标的作用机理。当前,碳减排税收存在相关优惠政策零散、税种协同性不足、覆盖面较窄且形式单一、缺少抑制碳减排专门税种、税制结构不合理等问题。要以“单一税种”向“税收体系”转型为目标,通过修订和完善碳减排相关税种、改善碎片化税收优惠、借鉴国际经验设立碳减排专门税种、健全碳减排税收征管体系等举措,推进我国碳减排税收体系构建。

The carbon reduction actions of China as a major emitter of greenhouse gases and a major manufacturing country have attracted global attention.The comprehensive green development of the economy and the society under the“dual carbon”goals has put forward new requirements and directions for tax system reform.Taking the“dual carbon”goals into account,this article defines the connotation of the carbon reduction tax system and expounds the mechanism of the system in assisting the achievement of“dual carbon”goals from the dimensions of ecology,structure,industry,and technology.The current carbon reduction taxation in China has the problems such as scattered preferential policies,insufficient tax coordination,narrow coverage and single form,lack of specialized tax categories for reducing carbon emissions,and unreasonable tax system structure.To address these problems,a carbon reduction tax system should be established with the transformation from single tax categories to a tax system as a goal.The specific measures include revising the tax categories associated with carbon reduction,improving fragmented tax incentives,establishing specialized tax categories for carbon reduction based on international experience,and improving the collection and management system of carbon reduction tax.