复合的碳税和碳排放权交易政策:欧盟的经验与启示

doi:10.16088/j.issn.1001-6597.2020.04.008

摘要/Abstract

摘要： 欧盟最初实施碳税主要基于财税的目的,实现税负的转移。由单一实施碳税和碳排放权交易政策到复合运用的演变历程,既涉及政治阻力因素,也涉及能源市场结构因素。有效的复合碳税和碳排放权交易政策,被认为对促进区域节能减排(尤其是二氧化碳减排)及减排技术的创新能够起到积极的作用。中国实施复合与兼容的碳税和碳排放权交易政策,既是现实减排的客观需要,也是通过有效的财税政策组合、实现国家高质量环境治理的必然结果。因此,当务之急是:(1)充分考虑到相关利益主体的可接受度,推出可行的政策组合;(2)基于不同区域的能源禀赋与消费结构,实施适宜地区可持续发展的精准政策组合;(3)构建阳光透明、有利于区域协调发展的体制机制促进政策组合,并能够积极稳妥推进。

关键词: 碳税, 碳排放权交易, 欧盟, 复合政策

Abstract: The initial implementation of carbon tax in EU is mainly based on the purpose of fiscal and tax, to achieve the transfer of tax burden. The evolution from single implementation to composite application involves both political resistance and energy market structure. Effective carbon tax and carbon emission trading policies are considered to play a positive role in promoting regional energy conservation and emission reduction (especially carbon dioxide emission reduction) and innovation of emission reduction technology. China's implementation, composite and compatible, is not only the objective need of emission reduction, but also the inevitable result of effective combination of fiscal and tax policies to achieve national high-quality environmental governance. Therefore, it is imperative to: (1) fully consider the acceptability of relevant stakeholders and launch feasible policy combinations; (2) implement accurate policy combinations suitable for regional sustainable development based on the energy endowment and consumption structure of different regions; (3) build a transparent system and mechanism conducive to regional coordinated development so as to promote policy combinations for environmental protection cause.

Key words: carbon tax, carbon emission trading, EU, composite policy

中图分类号:

F810.422

吴斌, 曹丽萍, 沃鹏飞. 复合的碳税和碳排放权交易政策:欧盟的经验与启示[J]. 广西师范大学学报（哲学社会科学版）, 2020, 56(4): 84-94.

WU Bin, CAO Li-ping, WO Peng-fei. The Composite Policy of Carbon Tax and Carbon Emission Trading: the Experience and Inspiration from the European Union[J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2020, 56(4): 84-94.

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