摘要
碳税是发达国家用来减缓以二氧化碳为主的温室气体排放增长速度的一种有效的财政政策手段。相对于已进入后工业化时代的发达国家,我国目前仍处于工业化中期阶段,其显著特征之一是高碳产业处于主导地位,背负着巨大的节能减排压力,碳税征收能够有效减缓二氧化碳排放增长速度。我国产业结构正处于转型的关键阶段,本文基于产业结构调整视角研究我国碳税制度的设计,不仅对减缓二氧化碳排放增长速度有积极作用,而且能够推动产业结构调整,使我国产业结构符合全球产业结构调整的趋势。
The experience of developed countries shows that the carbon tax is important in the industrial structure adjustment and promotion of the mitigation of carbon dioxide emissions. Now, China enters the critical period of industrial structure adjustment. Based on the perspective of industrial restructuring, this paper attempts to design a type of carbon tax system, which may not only have a positive effect on slowing the growth of carbon dioxide emissions, but also contribute to promoting China＇s industrial structure adjustment to accord with the global trend.
出处
《税务研究》
CSSCI
北大核心
2013年第5期31-34,共4页
关键词
产业结构
碳税
制度设计
Industrial structure
System design
Carbon tax
