财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2014年
3期
59-63
,共5页
日本碳税%经验借鉴%优惠政策%配套工作
日本碳稅%經驗藉鑒%優惠政策%配套工作
일본탄세%경험차감%우혜정책%배투공작
Japan's Carbon Tax%Experience Reference%Preferential Policy%Supporting Measures
2014年政府工作报告指出要做好环保税立法相关工作,而目前国内关于环保税中碳税的开征仍存在着争议。日本自2007年开始实施碳税方案以来,取得了明显的成效,在碳税实践方面拥有着丰富的经验。因此,本文在对日本碳税实践方案以及我国实际情况进行深入研究与分析的基础上,提出日本碳税实践经验对中国的四点启示:中国开征碳税应从国情出发,低起点、有步骤地推进碳税开征;将碳税与现有的能源税收相结合;做好课税的相关优惠政策与配套工作;加强碳税宣传与监督。
2014年政府工作報告指齣要做好環保稅立法相關工作,而目前國內關于環保稅中碳稅的開徵仍存在著爭議。日本自2007年開始實施碳稅方案以來,取得瞭明顯的成效,在碳稅實踐方麵擁有著豐富的經驗。因此,本文在對日本碳稅實踐方案以及我國實際情況進行深入研究與分析的基礎上,提齣日本碳稅實踐經驗對中國的四點啟示:中國開徵碳稅應從國情齣髮,低起點、有步驟地推進碳稅開徵;將碳稅與現有的能源稅收相結閤;做好課稅的相關優惠政策與配套工作;加彊碳稅宣傳與鑑督。
2014년정부공작보고지출요주호배보세입법상관공작,이목전국내관우배보세중탄세적개정잉존재착쟁의。일본자2007년개시실시탄세방안이래,취득료명현적성효,재탄세실천방면옹유착봉부적경험。인차,본문재대일본탄세실천방안이급아국실제정황진행심입연구여분석적기출상,제출일본탄세실천경험대중국적사점계시:중국개정탄세응종국정출발,저기점、유보취지추진탄세개정;장탄세여현유적능원세수상결합;주호과세적상관우혜정책여배투공작;가강탄세선전여감독。
The 2014 Government Work Report has stated to legislate environment tax, but at present there exists some con-troversy about whether imposing carbon tax in environment tax or not. Japan carried out its carbon tax scheme since 2007; it has achieved great achievement and gained rich experience. Based on detailed analysis of Japan's carbon tax scheme and Chi-na's actual situation, this article put forward 4 enlightenment to China: imposing tax rates from a low starting point and then increasing it gradually according to China's national condition; combining carbon tax with the present energy tax; establishing preferential policy and supporting measures; strengthening the carbon tax propaganda and supervision.