【作者】 吴志强；

【导师】 林文生；

【作者基本信息】 厦门大学 ， 税务硕士（专业学位）， 2020， 硕士

【摘要】 中国自改革开放以来,创造了经济高速发展的奇迹。然而奇迹背后却存在着能源使用效率低下、过度依赖煤炭资源的不合理的能源结构以及由此导致的环境污染和气候变化等问题。如何破解环境污染和气候变化问题是中国现在面临的重大考验之一。但是,我国目前没有完善的机制来抑制二氧化碳的排放。税收作为国家总体发展战略的有机组成部分,是政府进行宏观调控的重要经济杠杆,同时也对促进经济可持续发展发挥着举足轻重的作用。从各国的发展历程和经验上看,税收工具已经成为发达国家解决能源短缺和环境保护问题的不可或缺的手段。而在中国目前的税收体系中,虽然有针对石油征收的燃油税和消费税,但没有专门的能源税或者碳税制度,这样就不利于充分发挥相关税种在节能减排、环境保护等方面的作用。本文旨在完善我国的税收制度和保护环境,设计我国尚未建立的碳税和能源税制度。文章的实证研究表明,在能源税为5%、碳税为10-100元/t CO2或者同时征收能源税和碳税时,我国能源消费下降3.6-7.2%,碳排放下降3.8-7.9%。与实施单一税相比,碳税和能源税的组合能以相对较小的经济成本减少更多的排放。对我国来说,越早开征碳税和能源税,经济成本越低,减排效果也就越明显。本文从相关经济理论和实证的角度对能源税和碳税进行的研究,一方面既有利提高能源利用效率、改善能源结构和节能减排,另一方面也是完善和丰富我国税制理论和实践的重要探索,具有一定的理论和现实意义。更多还原

【Abstract】 Since China’s reform and opening up,it has created a miracle of rapid economic development.However,behind the miracle,there are problems such as inefficient energy use,irrational energy structures that rely too much on coal resources,and the resulting environmental pollution and climate change.How to solve the problems of environmental pollution and climate change is one of the major tests facing China now.However,China currently does not have a complete mechanism to curb carbon dioxide emissions.As an organic part of the country’s overall development strategy and an important economic lever of government macro-control,taxation plays a pivotal role in promoting sustainable economic development.From a practical perspective,tax tools have become an indispensable means for developed countries to solve energy shortages and environmental protection issues.In China’s current tax system,although there is a fuel tax and a consumption tax on oil,there is no special energy or carbon tax system.The purpose of this paper is to improve China’s tax system and protect the environment,and to design a carbon and energy tax system that has not yet been established in China.The empirical research of the article shows that when the energy tax is 5%,the carbon tax is 10-100 yuan/t CO2,or both the energy tax and the carbon tax are levied,the energy consumption of China drops by 3.6-7.2%,and the carbon emissions of China drop by 3.8-7.9%.Compared with the implementation of a single tax,the combination of carbon tax and energy tax can reduce more emissions at a relatively small economic cost.For China,the sooner the carbon and energy taxes are levied,the lower the economic cost and the more obvious the effect of reducing emissions.This paper studies the energy tax and carbon tax from the perspective of relevant economic theories and empirical studies.It is not only beneficial to improve energy efficiency,energy structure,energy saving and emission reduction,but also a theory and practice to improve and enrich the Chinese tax system.更多还原