碳税税率的合理性研究

发布时间：2018-08-18 14:27

【摘要】：截至2012年底，我国的CO2排放量已为“世界之最”，伴随着经济的腾飞，我们正面临着巨大的二氧化碳减排压力。为了显示我国身为大国的强烈减排决心，2009年哥本哈根国际气候会议上我国时任总理温家宝提出具体温室气体减排目标：到2020年单位GDP二氧化碳排放比2005年下降40% 45%，并作为约束性指标纳入国民经济和社会发展中长期规划。根据发达国家的经验，要有效地对CO2进行减排，减缓全球变暖进程，开征碳税是改善环境的最合理的经济手段之一。要开征一个新的税种，相关的税制设计就要提上日程。碳税的征税对象、纳税人实际上都是不难解决的问题，现实难题应该是对于税率的确定。税率在税制中发挥决定性的作用，税率制定是否合理有效，会影响到该税制的推行效果。本文在这一背景的大前提下，通过对相关碳税理论的阐述，借鉴发达国家（以OECD国家为例）的税率制定经验，然后制定出在减排目标下的初始碳税税率，，接着通过减排成本优化模型测算出成本最小化基础上的初始税率。长期看来，通过国际碳预算分配方案建立属于我国的长期碳减排目标，根据该方案的实践情况逐步调整阶段税率，建立一种动态税率调整机制，希望为国家决策机构在开征碳税这一方面提供建议。
[Abstract]:By the end of 2012, China's CO2 emissions have been the "highest in the world". With the rapid development of the economy, we are facing a huge pressure to reduce carbon dioxide emissions. In order to show our strong determination to reduce emissions as a big country, at the 2009 Copenhagen International Climate Conference, our then Prime Minister Wen Jiabao proposed a specific greenhouse gas emission reduction target: carbon dioxide emissions per unit of GDP by 2020 will be 40% lower than in 2005. And as binding indicators into the national economy and social development in the medium-long-term plan. According to the experience of developed countries, carbon tax is one of the most reasonable economic means to improve the environment in order to reduce CO2 emission effectively and slow the global warming process. To introduce a new tax, the design of the relevant tax system must be put on the agenda. The tax object of carbon tax, taxpayer is not difficult to solve the problem, the realistic problem should be to determine the tax rate. Tax rate plays a decisive role in the tax system. Whether the tax rate is reasonable or effective will affect the implementation effect of the tax system. Under this background, through the elaboration of the relevant carbon tax theory, this paper draws lessons from the experience of the developed countries (taking OECD countries as an example) to establish the tax rate, and then formulates the initial carbon tax rate under the emission reduction target. Then we calculate the initial tax rate on the basis of cost minimization through the optimization model of emission reduction cost. In the long run, through the international carbon budget allocation scheme, the long-term carbon emission reduction target belongs to our country is established. According to the practice of this scheme, the stage tax rate is adjusted step by step, and a dynamic tax rate adjustment mechanism is established. It is hoped to advise the national policy-making bodies on the introduction of a carbon tax.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：X196;F812.42

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