国外碳税征收经验与借鉴

Practice experience of carbon tax in foreign countries and its implication for China

碳税是国际公认的实现碳减排的有效经济手段。本文选取芬兰、丹麦、瑞典、加拿大(BC省)、日本五个代表性国家为例,通过实证分析,论证了碳税征收在实现二氧化碳减排方面的积极效用。紧接着,从立法历程和政策要点两个视角对其碳税制度进行系统研究,总结分析其征收经验:制定完善的碳税相关法律;根据国情设计碳税税率;利用碳税收入补偿经济。在此基础上,对我国预计实施的碳税政策进行思考,据此提出设立碳税独立税种;科学制定碳税税率;合理规划碳税收入使用,建立碳税-经济互补机制三点建议。

Carbon tax is an effective means of reducing carbon emissions. Taking the five representative countries of Finland,Denmark,Sweden,Canada( BC) and Japan as examples,we demonstrate the effect of carbon taxation through empirical analysis. Then,from the perspective of legislative process and the comparison of policies,we research the carbon tax,and get some summarizations:formulating a perfect carbon tax law; designing the carbon tax rate according to the national conditions; using the carbon tax revenue to compensate the economy. Based on this,we study the carbon tax policy that China is expected to implement. We propose to set up the independent taxation of carbon tax,set the carbon tax rate scientifically,reasonably plan the carbon tax revenue usage,and set up the carbon tax-economic complementarity mechanism.