论文部分内容阅读
近几十年来,全球的气候变化引起越来越多的人关注。在中国,我国政府已经把节能减排列入了工作的重点,十二五期间,碳税的开征已经提上日程。开征碳税,目的在于控制二氧化碳等温室气体的排放,应对全球气候变化。本文在分析碳税的理论基础上,借鉴国际经验,对我国碳税制度的设计提出了大体构想。
In recent decades, global climate change has attracted more and more people’s attention. In China, the Chinese government has put energy conservation and emission reduction into the focus of its work. During the 12th five-year plan, the carbon tax has been put on the agenda. Carbon tax is introduced to control the emission of greenhouse gases such as carbon dioxide and to cope with global climate change. Based on the analysis of the theory of carbon tax, this paper draws lessons from international experience and proposes a general idea of the design of carbon tax system in our country.