摘要
全球气候变暖背景下,减少二氧化碳排放量是世界各国共同的责任。国外发达国家的实践表明,开征碳税对各国在减排目标的实现方面起到了重要作用。在政策的引领、法律的支持和实践的助推下,我国碳税立法正当其时。对国外发达国家立法模式的分析结果表明,我国采取“融入型”立法模式,即将碳税作为环境税的一个税种进行征税更符合我国当前的国情,有利于协调碳税与其他税种之间的关系,是当前我国实施碳税制度的最优选择。
In the context of global warming,it is the common responsibility of all countries in the world to reduce carbon dioxide emissions.The practice of foreign developed countries shows that the levy of carbon tax has played an important role in the realization of emission reduction targets.Under the guidance of policy,the support of law and the promotion of practice,it is the right time for the legislation of carbon tax in China.Through the analysis of the legislative model of foreign developed countries,China adopts the"integrated"legislative model,that is,the taxation of carbon tax as a tax of environmental tax is more in line with the current national conditions of China,and is conductive to coordinating the relationship between carbon tax and other taxes.It is the best choice for China to implement the carbon tax system.
作者
徐缘
Xu Yuan(School of Law and Politics,Hebei GEO University,Shijiazhuang Hebei 050000,China)
出处
《河北环境工程学院学报》
CAS
2021年第1期12-16,共5页
Journal of Hebei University of Environmental Engineering
基金
河北省教育厅2020年省级研究生创新资助项目(CXZZSS2020110)
河北省教育厅2021年省级研究生创新资助项目(CXZZSS2021117)。
关键词
碳税
碳排放交易
税收中性
“融入型”立法模式
carbon tax
carbon emission trading
tax neutrality
"integrated"legislative model
