英国气候变化税与碳排放权交易综合运用的经验及借鉴被引量：12

Experience of Comprehensive Utilization of the British Climate Change Tax and Carbon Emissions Trading and Its Implications for China

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摘要英国的气候变化税和碳排放权交易体系是同步运行、同时并存的两种制度。气候变化协议和排放价格支持机制则是英国气候变化税的组成部分,使得气候变化税很好地与碳排放权交易体系进行对接与互补,促成了两种制度和相关政策的互相作用并得以在英国进行综合运用。英国的气候变化税和碳排放权交易体系综合运用的经验可为我国构建碳减排复合机制提供有益的参考与借鉴。 The British climate change tax system and carbon emissiOons trading system operate simultaneously and coexist.The climate change agreement and the emission price support mechanism,as part of the UK’s climate change tax,enable the climate change tax to be well connected with and complementary to the carbon emissions trading system,promoting the interaction between the two systems and related policies.The experience of the comprehensive use of the British climate change tax system and carbon emission trading system can provide useful reference for China to build a composite mechanism for carbon emission reduction.

作者龙英锋丁鹤 Long Yingfeng;Ding He

机构地区上海立信会计金融学院法学院上海对外经贸大学法学院

出处《税务研究》 CSSCI 北大核心 2020年第1期82-85,共4页

关键词英国气候变化税碳排放权交易碳减排机制 British climate change tax Carbon emissions trading Carbon emissions reduction mechanism

分类号 X196 [环境科学与工程—环境科学] F815.61 [经济管理—财政学]

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