税务管理专业 基于碳排放权交易市场的碳税制度研究

基于碳排放权交易市场的碳税制度研究摘 要为了缓解全球变暖, 世界上大多数国家选择碳排放权交易和碳税两种方式对本国碳排放量进行调控。作为全球 CO2气体排放大国和第二大经济体, 中国也在积极建设碳排放权交易市场，并在 2017 年的时候正式开启建设。但由于碳排放权交易市场自身因素的限制，单靠碳交易无法有效帮助解决 CO2减排的全部问题。与碳排放权交易相比，碳税的实施成本和风险更低，也更加公平。只有将碳税和碳排放权交易各自优势配合使用，才能更加容易的实现碳减排的目标。本课题以对比分析研究碳排放权交易和碳税两种减排手段，从而探索符合中国国情的有效率的碳减排政策，并且在中国已启动建设碳排放权交易市场的基础上，对我国碳税制度实施的必要性以及与存在问题进行研究，并提出相关建议。关键词：碳税；碳排放权交易市场；碳减排IResearch on Carbon Tax System Based on Carbon Emission Trading MarketAbstractIn order to solve the problem of global warming, most countries in the world choose carbon emission trading and carbon tax to regulate carbon dioxide emissions. As the country with the largest carbon dioxide emissions and the second largest economy in the world, China is also positively preparing to build a carbon emission trading market, and officially launched construction in 2017. However, due to the limitations of carbon emission trading market, only relying on carbon trading is not enough to solve all the problems of reducing carbon dioxide emissions. Compared with carbon emission trading, the implementation cost and risk of carbon tax are lower and more fair. As long as the advantages of carbon tax and carbon emissions trading can be combined, the task of reducing carbon dioxide can be completed more easily. Based on the comparative analysis of carbon trading and carbon tax, this article explores the effective methods of reducing carbon dioxide suitable for China are discussed, and studies the necessity and existing proble...