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碳定价的域外实践及经验借鉴
Foreign Practices and Experience Reference of Carbon Pricing
【摘要】 世界上较多国家(地区)运用碳定价推进碳减排,并取得一定效果。其经验包括:注重碳定价工具之间及其与其他税种之间的配合、按照循序渐进的原则推动碳定价改革、吸收利益相关者参与改革、提前发布碳定价改革方案等。我国现行碳定价工具只有碳排放权交易体系,其在推动碳减排方面发挥了积极作用,但还存在一些待完善之处。本文在借鉴域外经验的基础上,提出进一步完善我国碳定价工具的政策建议,包括丰富显性碳定价工具、优化(燃油)消费税并推进多税种配套改革、逐步扩大碳排放权交易的适用范围等。
【Abstract】 Many jurisdictions in the world use carbon pricing to promote carbon emission reduction and have achieved some progresses, and their experience includes: focusing on the coordination between carbon pricing instruments and with other taxes;promoting carbon pricing reform according to the principle of gradual progress; involving stakeholders in the reform and releasing the carbon pricing reform plan in advance. In China, the current carbon pricing instrument is emissions trading system, which has played a positive role in reducing carbon emission, but there are still some areas that need to be improved. Based on referring to foreign experience, the paper puts forward policy recommendations for further improving China’s carbon pricing instruments,including enriching explicit carbon pricing instruments, optimizing fuel consumption tax and promoting supporting reform of multiple tax categories, and gradually expanding the application scope of the emissions trading system.
【Key words】 Carbon pricing; Carbon tax; Emissions trading system; Carbon emission reduction; “Dual Carbon” Goals;
- 【文献出处】 国际税收 ,International Taxation in China , 编辑部邮箱 ,2024年12期
- 【分类号】F832.5;F812.42;X196
- 【下载频次】86