CAJ | 학술논문

文章在含有经济发展水平、能源强度、产业结构、城市化水平、贸易开放度等变量的STIRPAT模型的基础上，通过引入资源税、消费税、车辆购置税等碳减排相关税种来度量其对我国碳排量的影响作用。结果表明：在现行碳减排相关税种中，资源税、消费税的影响作用微弱，而车辆购置税通过间接限制化石能源的消费对碳排量的影响较为显著。基于以上结果，提出完善现行碳减排相关税种的政策建议，以期通过构建绿色税收体系，在保证经济持续增长的前提下，顺利实现碳减排目标。
문장재함유경제발전수평、능원강도、산업결구、성시화수평、무역개방도등변량적STIRPAT모형적기출상，통과인입자원세、소비세、차량구치세등탄감배상관세충래도량기대아국탄배량적영향작용。결과표명：재현행탄감배상관세충중，자원세、소비세적영향작용미약，이차량구치세통과간접한제화석능원적소비대탄배량적영향교위현저。기우이상결과，제출완선현행탄감배상관세충적정책건의，이기통과구건록색세수체계，재보증경제지속증장적전제하，순리실현탄감배목표。
This paper based on the STIRPAT model with the level of economic development ,energy intensi‐ty ,industrial structure ,city level ,degree of openness on variable ,to measure its impact on China’s carbon emissions by introducing the resource tax ,consumption tax ,vehicle purchase tax and other related taxes on carbon emission reduction .The results show that :in the current carbon emission tax ,resource tax ,con‐sumption tax impact of the effect is w eak ,and the vehicle purchase tax by the indirect effect of fossil energy consumption limits on carbon emissions significantly .Based on the above results ,to improve the existing carbon emission reduction tax policy recommendations ,through the construction of green taxation system , under the premise of ensuring sustained economic grow th ,to successfully achieve the emission reduction targets .