摘要
碳税作为针对碳排放征收的税,在推进“双碳”目标中可以发挥重要作用。但对于碳定价采取碳税还是碳排放权交易、税种设置是采取独立税还是融入税、碳税定位上属于一般税还是特定目的税等三大关系,还存在不少争议。由于这三大关系决定着碳税开征的必要性、实施路径和税制设计,是碳税制度构建的基础性和前提性问题,亟须厘清,以为碳税开征奠定理论基础。
Carbon tax, as a tax on carbon emissions, can play an influential role in promoting the “double carbon” target. However, there is still a lot of controversy in the following three important aspects of the carbon tax system: first, whether to adopt carbon tax or carbon emissions trading as the pricing method;secondly,whether to adopt a separate carbon tax or integrate it into the existing tax system;thirdly, whether to position the carbon tax as a general tax or a special purpose tax. Since the above three relationships determine the necessity, implementation path and tax design of carbon tax, which are the fundamental and prerequisite issues for the construction of carbon tax system, it is urgent to be clarified in order to lay the theoretical foundation for the introduction of carbon tax.
出处
《税务研究》
CSSCI
北大核心
2023年第1期26-32,共7页
基金
国家社会科学基金一般项目“生态环境综合执法改革与垂直管理改革有机衔接研究”(项目编号:21BFX139)的阶段性研究成果
中南财经政法大学研究生教学教改项目专项资金项目(项目编号:YRTD202304)资助。
关键词
“双碳”目标
碳税
碳排放权交易
融入税种
特定目的税
“Double Carbon”Target
Carbon Tax
Carbon Emissions Trading
Integration into Existing Tax Types
Special Purpose Tax
