摘要
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。
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.
出处
《财经理论与实践》
CSSCI
北大核心
2011年第6期97-100,共4页
The Theory and Practice of Finance and Economics
基金
教育部人文社科资助项目(09YJA630059)
江苏省高校哲学社会科学研究基金资助项目(09SJB880029)
关键词
碳税工具
治理成效
煤燃料碳排放
欧盟
Carbon taxation
Implement
Carbon emissions from coal
European Union
作者简介
唐祥来（1964-），男，安徽枞阳人，南京财经大学财政与税务学院教授，研究方向：公共经济学、教育财政。
