基于气候变化的我国碳税法律制度研究
发布时间:2018-08-28 08:40
【摘要】:工业革命以来,经济增长与社会发展的同时,人们消耗了大量的能源、资源并引发了全球性气候变化问题,威胁着人类的生存和发展。,气候变化问题已不仅仅是环境问题,而更多地涉及到政治、经济、外交和科技等诸多领域。为减少二氧化碳排放、减缓气候变化,各国进行了许多有益的探索与实践。其中,开征碳税的效果较为明显,受到了各国的青睐。通过开征碳税还可以加深纳税人和社会公众对气候变化和节能减排的理解与认识,促进人们改变不合理的能源消费方式,达到减少二氧化碳排放的目的。 目前,我国是二氧化碳排放大国,二氧化碳减排问题为我国的国际关系、国际贸易等方面带来了诸多的不确定性因素,使我国面临着越来越大的减排压力。我国应通过开征碳税来控制二氧化碳排放,减缓气候变化。碳税制度的设计既要考虑理论上的合理性又要考虑实践中的可行性,既要借鉴国际经验更要从我国的国情出发。同时,碳税制度还需与其他配套政策相互协调与配合,共同发挥作用,以使我国的二氧化碳排放得到更加有效的控制,实现节能减排目标。因此,从法律的角度对碳税制度进行研究具有重要的理论与实践意义。 本文以碳税:控制气候变化的主要措施为切入点,分析了碳税的理论基础及我国开征碳税的必要性与可行性,提出了我国应以开征碳税作为控制二氧化碳排放的主要措施,并在此基础上对我国碳税制度的构建原则及具体要素进行了分析。具体来说,本文在内容上共分五个部分:第一部分重点介绍在气候变化的背景下,应以开征碳税作为我国控制气候变化的主要措施;第二部分对开征碳税的理论基础进行了分析;第三部分介绍了国外的碳税实践及其对我国的启示;第四部分详细分析了我国开征碳税的必要性与可行性,介绍了我国碳税法律制度构建的原则和具体设想。
[Abstract]:Since the Industrial Revolution, with economic growth and social development, people have consumed a lot of energy, resources and caused global climate change, threatening the survival and development of mankind. It is more about politics, economics, diplomacy, science and technology. In order to reduce carbon dioxide emissions and mitigate climate change, many countries have carried out a lot of useful exploration and practice. Among them, the effect of carbon tax is more obvious, has been favored by countries. The introduction of carbon tax can also deepen the understanding and understanding of climate change, energy conservation and emission reduction, promote people to change unreasonable energy consumption, and achieve the purpose of reducing carbon dioxide emissions. At present, China is a big carbon dioxide emitter, and the issue of carbon dioxide emission reduction has brought many uncertain factors to our international relations and international trade, which makes our country face more and more pressure to reduce carbon dioxide emissions. China should impose a carbon tax to control carbon dioxide emissions and mitigate climate change. The design of carbon tax system should not only consider the rationality in theory but also the feasibility in practice, and draw lessons from international experience and proceed from the national conditions of our country. At the same time, the carbon tax system also needs to coordinate and cooperate with other supporting policies, so that China's carbon dioxide emissions can be controlled more effectively and the goal of energy saving and emission reduction can be achieved. Therefore, it is of great theoretical and practical significance to study the carbon tax system from the angle of law. Based on carbon tax: the main measures to control climate change, this paper analyzes the theoretical basis of carbon tax and the necessity and feasibility of levying carbon tax in China, and puts forward that China should adopt carbon tax as the main measure to control carbon dioxide emissions. On this basis, the construction principles and specific elements of China's carbon tax system are analyzed. Specifically, this paper is divided into five parts: the first part focuses on the introduction of carbon tax as the main measure to control climate change in China under the background of climate change; The second part analyzes the theoretical basis of levying carbon tax; the third part introduces the practice of carbon tax abroad and its inspiration to China; the fourth part analyzes the necessity and feasibility of levying carbon tax in China in detail. This paper introduces the principles and specific ideas of the construction of China's carbon tax legal system.
【学位授予单位】:河南大学
【学位级别】:硕士
【学位授予年份】:2011
【分类号】:D922.22;D922.68
[Abstract]:Since the Industrial Revolution, with economic growth and social development, people have consumed a lot of energy, resources and caused global climate change, threatening the survival and development of mankind. It is more about politics, economics, diplomacy, science and technology. In order to reduce carbon dioxide emissions and mitigate climate change, many countries have carried out a lot of useful exploration and practice. Among them, the effect of carbon tax is more obvious, has been favored by countries. The introduction of carbon tax can also deepen the understanding and understanding of climate change, energy conservation and emission reduction, promote people to change unreasonable energy consumption, and achieve the purpose of reducing carbon dioxide emissions. At present, China is a big carbon dioxide emitter, and the issue of carbon dioxide emission reduction has brought many uncertain factors to our international relations and international trade, which makes our country face more and more pressure to reduce carbon dioxide emissions. China should impose a carbon tax to control carbon dioxide emissions and mitigate climate change. The design of carbon tax system should not only consider the rationality in theory but also the feasibility in practice, and draw lessons from international experience and proceed from the national conditions of our country. At the same time, the carbon tax system also needs to coordinate and cooperate with other supporting policies, so that China's carbon dioxide emissions can be controlled more effectively and the goal of energy saving and emission reduction can be achieved. Therefore, it is of great theoretical and practical significance to study the carbon tax system from the angle of law. Based on carbon tax: the main measures to control climate change, this paper analyzes the theoretical basis of carbon tax and the necessity and feasibility of levying carbon tax in China, and puts forward that China should adopt carbon tax as the main measure to control carbon dioxide emissions. On this basis, the construction principles and specific elements of China's carbon tax system are analyzed. Specifically, this paper is divided into five parts: the first part focuses on the introduction of carbon tax as the main measure to control climate change in China under the background of climate change; The second part analyzes the theoretical basis of levying carbon tax; the third part introduces the practice of carbon tax abroad and its inspiration to China; the fourth part analyzes the necessity and feasibility of levying carbon tax in China in detail. This paper introduces the principles and specific ideas of the construction of China's carbon tax legal system.
【学位授予单位】:河南大学
【学位级别】:硕士
【学位授予年份】:2011
【分类号】:D922.22;D922.68
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