碳减排复合机制下我国碳税制度设计

Design of Carbon Tax System in China under the Compound Mechanism of Carbon Emission Reduction

党的二十大报告进一步提出能耗“双控”向碳排放总量和强度“双控”制度转变的新要求。目前,我国虽已完成碳排放权交易市场的试点工作,将碳排放权交易市场机制作为应对碳排放的重要举措,但在实施过程中仍呈现出减碳降排不理想的情况。在应对气候变化中,我国作为全球最大温室气体排放国、国际社会负责任的大国,为提高国家自主贡献力度,实现“双碳”目标,应采取更有力的措施予以应对。2024年2月国务院公布了《碳排放权交易管理暂行条例》,进一步规范碳排放权交易市场。但在制度设计上,不应囿于碳排放权交易制度或是碳税制度,而是应在以价格为基础的碳税和以数量为基础的碳排放权交易同时实施的复合机制下构建我国碳税制度。龙英锋:《“一带一路”国家碳减排复合机制构建》,《会计与经济研究》2019年第2期,第103页。以复合机制为视角借鉴国外碳税制度和碳排放权交易综合运用的经验,结合我国实际的国情,从不同维度对碳税制度的属性与功能定位、碳税制度构建应遵循的原则、我国碳税制度的具体架构等方面,探索我国碳税制度的构建路径,为双碳目标的实现提供法治保障。

The report of the 20th National Congress of the Communist Party of China puts forward the new requirements for the transformation from“dual control”system of energy consumption to“dual control”of total and intensity of carbon emissions.At present,China has completed the pilot work of the carbon emission trading market,making the carbon emission trading market mechanism an important measure to deal with carbon emissions,but the implementation process still presents unsatisfactory carbon emissions.China promulgated the Interim Regulations on the Administration of Carbon Emission Trading in February 2024.However,in terms of systematic design,it should not be limited to carbon emission trading system or carbon tax system,but should be constructed under a composite mechanism that implements both price-based carbon tax and quantity-based carbon emission trading.From the perspective of composite mechanisms,drawing on the comprehensive application experience of foreign carbon tax systems and carbon emission trading,and combining with actual national conditions of our country,this paper explores the construction path of China’s carbon tax system from different dimensions,including the attributes and functional orientation of the carbon tax system,the principles that should be followed in the construction of the carbon tax system,and the specific structure of China’s carbon tax system,in order to provide legal guarantees for the realization of the dual carbon goals.