财务与金融
財務與金融
재무여금융
2011年
4期
82-85
,共4页
碳税%税率制度经济影响
碳稅%稅率製度經濟影響
탄세%세솔제도경제영향
Carbon-tax%Tax Rate%System%Economic Influence
在＂低碳经济＂发展的时代,碳税成为财政领域的学者们广泛关注的焦点。近年来碳税的研究成果开始增加,笔者在理清碳税的概念和内涵的基础上,对碳税开征的必要性和可能性、碳税对我国经济的影响以及我国碳税制度的设计等方面的文献进行整理和归纳,最后总结出目前我国在碳税研究上的发展和不足,认为碳税研究并没有强调充分的公共选择过程、也很少考虑税制的历史演进和最优设计,尤其从法学的角度考虑碳税立法来保障碳税的合法实施等问题也值得人们去思考和研究。
在＂低碳經濟＂髮展的時代,碳稅成為財政領域的學者們廣汎關註的焦點。近年來碳稅的研究成果開始增加,筆者在理清碳稅的概唸和內涵的基礎上,對碳稅開徵的必要性和可能性、碳稅對我國經濟的影響以及我國碳稅製度的設計等方麵的文獻進行整理和歸納,最後總結齣目前我國在碳稅研究上的髮展和不足,認為碳稅研究併沒有彊調充分的公共選擇過程、也很少攷慮稅製的歷史縯進和最優設計,尤其從法學的角度攷慮碳稅立法來保障碳稅的閤法實施等問題也值得人們去思攷和研究。
재＂저탄경제＂발전적시대,탄세성위재정영역적학자문엄범관주적초점。근년래탄세적연구성과개시증가,필자재리청탄세적개념화내함적기출상,대탄세개정적필요성화가능성、탄세대아국경제적영향이급아국탄세제도적설계등방면적문헌진행정리화귀납,최후총결출목전아국재탄세연구상적발전화불족,인위탄세연구병몰유강조충분적공공선택과정、야흔소고필세제적역사연진화최우설계,우기종법학적각도고필탄세입법래보장탄세적합법실시등문제야치득인문거사고화연구。
In the period of ＂low-carbon＂ economy development, carbon-tax has become the focus of researchers in financing field. In recent years, research results of carbon-tax began to increase, based on the conception and connotation of carbon-tax, the author induced the necessity and possibility of carbon-tax, the influence of carbon-tax to economy development of China and the design of carbon-tax system in China, and finally concluded the development and insufficiency of carbon-tax research in China, got the conclusion that the current carbon-tax research failed to emphasize the sufficient public options process, and barely considered the historic evolution and the optimistic design, especially discussed the carbon-tax law to ensure the imple- mentation which worth of people＇s thoughts and considerations.
