摘要
碳税制度因全球变暖问题而发端,然其平衡、保护的绝非单一的环境利益。国外相关的理论与实践表明,发达国家碳税制度有效地平衡、协调了重大的甚至是相互冲突的国家战略利益关系,同时在一定程度上限制了发展中国家的竞争优势;其碳税制度以国家战略利益为依归,形成一个以一般性条款、弹性税率、税收优惠和税收中性等内容为基石的规则体系。于我国而言,建立碳税制度不仅是建设资源节约型与环境友好型社会的需要,也是释放自身国际政治压力、应对发达国家碳关税威胁的理性选择。我国碳税制度应从征税对象、纳税主体、税率、计税依据、征税环节、税收优惠和税收用途等方面,形成完善的国家战略利益保护机制。尽管短期来看,碳税制度在各国的推行将面临国家现实利益的冲突等障碍,但共同的国家利益选择必然促进碳税制度在全球范围内的发展与实施。
Carbon tax was initiated for the issue ot gtouaL warming, not the environmental interests only. Theories and practices of the developed counties indicate that carbon tax can not only balance the significant even mutual conflicted national strategic interests, such as environmental protection, energy safety and tax system perfection, but also, to some extent, limit the competitive edge of the developing countries. When reviewing the rule system of carbon tax in the developed countries, we can find that these rules focus on the multiple national strategic interests and are generally constituted with four basic aspects. The general rules are used to elaborate the direction of the national strategic interests. The flexible tax rate rules are used to take account of the multiple national interests. The tax preference rules are used to protect the specific industries, sectors or groups. And the tax revenue rules are used to ensure the tax neutrality.
出处
《法学研究》
CSSCI
北大核心
2012年第2期84-100,共17页
Chinese Journal of Law
基金
国家社会科学基金项目"多边贸易体制下碳税问题研究"(09CFX067)的阶段性研究成果之一
关键词
碳税制度
国家战略利益制度建构
carbon tax, national strategic interests, institution construction
