摘要
随着碳达峰、碳中和目标的提出,降碳减排已经成了当前绿色发展的重点工作。全国碳排放权交易市场的建立为实现碳达峰、碳中和目标注入强劲动力,但在碳排放权交易市场的运营过程中,也暴露出诸多问题,碳排放交易中的税务问题就是其一。在欧盟与美国的经验中,我们要根据本国国情与运行实践有选择地“见贤思齐,见不贤而内自省”。
With the proposal of carbon peak and carbon neutrality goals,reducing carbon emissions has become a key task for green development.The establishment of a national carbon emissions trading market has injected strong momentum into achieving carbon peak and carbon neutrality goals,but some problems have also been exposed in the operation of the carbon emissions trading market.One of them is the tax issue in carbon emissions trading.In the experience of the European Union and the United States,we need to selectively“think with the best of the best”based on our own national conditions and operational practices.
作者
马雪薇
Ma Xuewei(Xinjiang University of Finance&Economics,Urumqi,Xinjiang,830012)
出处
《市场周刊》
2023年第12期116-118,126,共4页
Market Weekly
关键词
碳排放权交易
增值税
企业所得税
投资
carbon emissions trading
value-added tax
corporate income tax
investment
