CAJ | 학술논문

中国面临着温室气体减排的巨大压力,碳税辅以碳排放权交易是适合我国国情的有效减排政策工具.文章深入分析了我国实行碳税的现实条件,对碳税税制要素、税率、征税环节、税收收入的归属与使用、税收减免与补偿等相关政策配套的相互作用机制和减排效果进行了探讨,提出通过多种模型和方法的综合应用对碳税的技术路径进行设计;揭示动态条件下碳税税制要素的构成与选择;指出税率是碳税政策实施的关键环节,且存在最优的碳税减排税率;辨析中性税收实施方式下多方利益关系的协调和最优税收返还模式;分析碳税及其政策配套的减排效果、对经济活动的影响,提出适合我国实际的碳税政策实施建议.
중국면림착온실기체감배적거대압력,탄세보이탄배방권교역시괄합아국국정적유효감배정책공구.문장심입분석료아국실행탄세적현실조건,대탄세세제요소、세솔、정세배절、세수수입적귀속여사용、세수감면여보상등상관정책배투적상호작용궤제화감배효과진행료탐토,제출통과다충모형화방법적종합응용대탄세적기술로경진행설계;게시동태조건하탄세세제요소적구성여선택;지출세솔시탄세정책실시적관건배절,차존재최우적탄세감배세솔;변석중성세수실시방식하다방이익관계적협조화최우세수반환모식;분석탄세급기정책배투적감배효과、대경제활동적영향,제출괄합아국실제적탄세정책실시건의.
Abatract:China is facing the huge pressure of reducing greenhouse gas emissions.Carbon tax with complementary of carbon emissions trading is an effective policy tool of reducing emissions adapting to Chinese national situation.The paper analyzes the current conditions of implementing carbon tax,researched deeply carbon tax key factors,tax rate,taxation procedure,al?location and use of revenue,remission and compensation of revenue,mechanism of reciprocity and effect of reducing emission. The paper inculdes that the technological path of carbon tax is designed by integrating models and methodologies,the composi?tion and selection of key factors of carbon tax system are proposed in dynamic condition.It is pointed that the key of implement?ing carbon tax policy is tax rate and optimal tax rate is existed.Then,coordination of multilateral benefits and pattern of opti?mal revenue return under neutral tax are analyzed.Finally,the effect of carbon tax and it’s correlative policies,and the ef?fect on economy are analyzed,and the advice of implementing carbon tax policy adapting to Chinese situation is put forward.