摘要
王文革《关于我国碳税制度设计的关键问题》一文探讨了碳税制度设计的几个关键问题,进而设计了碳税制度的具体内容。颜士鹏《欧盟航空碳税之合法性质疑及中国的法律应对》一文对欧盟航空碳税性质进行解读,质疑其合法性,并提出中国应对欧盟航空碳税的法律路径。陈红敏《从应对气候变化的国际博弈看中国的碳税发展前景》一文从缓解国际社会对中国的碳减排压力、为参与绿色经济时代世界规则的重新制定积累制度经验、中国税制的绿色化改革的需求以及发展方式转型的需求等角度分析了中国开征碳税的必然性,并通过对发达国家碳税发展经验的梳理,对中国未来碳税的开征提出了几点建议。邹敏、张璐《论中国碳税制度的建立》一文提出中国已经初步具备开征碳税的必要性与可行性,应加强对碳税开征时间、税率标准与征税对象的确定以及税收优惠政策等问题的研究,为中国碳税制度的逐步确立与完善提供必要的理论支撑。
Wang Wenge's 'Key Questions of China's Carbon Tax System Design' discusses a few key problems in carbon tax system design and in turn advances the concrete contents of carbon tax system.Yan Shipeng's 'Doubts about EU Aviation Carbon Tax Legalality and China's Legal Countermeasures' questions the legality of EU aviation carbon tax and points out China's legal countermeasures.Chen Hongmin's 'Prospects of China 's Carbon Tax Development in Light of International Game on Climate Change' analyzes the inevitability of China's levying of carbon tax from the four aspects: alleviating pressure of carbon emission reduction,accumulating experience in redefining world rules in the green economy times,meeting the needs of green reform of China's tax system and adapting to the change in development mode.Suggestions are also put forward after combing the lessons drawn from developed countries.Zou Min and Zhang Lu's 'On the Establishment of China's Carbon Tax System' discusses the necessity and feasibility of China's levying carbon tax.It studies the time,rate,targets and preference policy of China's carbon tax and provides necessary theoretical supports for the establishment and improvement of China's carbon tax system.
出处
《江苏大学学报（社会科学版）》
2012年第6期12-15,共4页
Journal of Jiangsu University(Social Science Edition)
基金
国家社会科学基金重点项目(09AZD048)
