财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2011年
6期
97~100
,共null页
碳税工具 治理成效 煤燃料碳排放 欧盟
碳稅工具 治理成效 煤燃料碳排放 歐盟
탄세공구 치리성효 매연료탄배방 구맹
Carbon taxation; Implement ; Carbon emissions from coal; European Union
欧盟碳税工具具有抑制碳排放的作用，但唯有丹麦效果最佳。煤燃料碳排放的削减是丹麦减排的关键。丹麦对煤燃料征收高税，对企业、居民实施差别税率，以及自愿协议税收返还政策的减排激励效应明显。我国开征碳税应准确把握时机，在税费改革的基础上建立环境税制度体系。要淡化碳税“双重红利”效应，立足节能减排调控功能；实施差别征税、善待民生、重在激励的碳税政策。
歐盟碳稅工具具有抑製碳排放的作用，但唯有丹麥效果最佳。煤燃料碳排放的削減是丹麥減排的關鍵。丹麥對煤燃料徵收高稅，對企業、居民實施差彆稅率，以及自願協議稅收返還政策的減排激勵效應明顯。我國開徵碳稅應準確把握時機，在稅費改革的基礎上建立環境稅製度體繫。要淡化碳稅“雙重紅利”效應，立足節能減排調控功能；實施差彆徵稅、善待民生、重在激勵的碳稅政策。
구맹탄세공구구유억제탄배방적작용，단유유단맥효과최가。매연료탄배방적삭감시단맥감배적관건。단맥대매연료정수고세，대기업、거민실시차별세솔，이급자원협의세수반환정책적감배격려효응명현。아국개정탄세응준학파악시궤，재세비개혁적기출상건립배경세제도체계。요담화탄세“쌍중홍리”효응，립족절능감배조공공능；실시차별정세、선대민생、중재격려적탄세정책。
Carbon taxation has good effects on the reduction of carbon emissions in European countries, especially in Denmark. The emission of Carbon from coal is restricted in narrow limits in Denmark. There, fuel as coal is imposed heavy taxes. There are different coal tax rate upon firms and residents. And voluntary agreements have great incentives in carbon emission reduction. Our government should levy carbon tax on an appropriate time, and environmental taxation system should be established based on reform of tax and charge. Forget the double dividend of carbon taxation and focus on its function of carbon emission reduction. Different tax rate between the companies and the families should be implemented.
