雾霾天气碳税立法之偏见与新解
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摘要
随着碳排放交易制度和环境保护税法的全面实施,不少研究陷入碳税立法已成为假命题的认识误区。其实不然,环境保护税无法取代碳税立法的特定目的及实际效果;碳排放交易制度的固有缺陷亦难以消解,碳税立法仍有其必要性。审慎推进碳税立法,探索碳税与碳排放交易双管齐下的最优路径,应先厘清碳税立法目标,明确碳税立法原则,合理设计碳税的税制结构,使其成为碳排放交易制度的有益补充。
With the full implementation of the carbon emissions trading system and the environmental protection tax law, many studies have fallen into the misunderstanding of the false taxation of carbon tax legislation. In fact, environmental protection tax cannot replace the specific purpose and legislative effect of carbon tax establishment, the inherent defects of the carbon emission trading system are also difficult to resolve, and carbon tax legislation still has its necessity. Prudently promote carbon tax legislation and rationally explore the optimal path of carbon tax and carbon emissions trading: The legislative objectives of carbon tax should be clarified, the legislative principles of carbon tax should be well defined, and the tax structure of carbon tax should be rationally designed to make it a beneficial supplement system of carbon emission trading.
With the full implementation of the carbon emissions trading system and the environmental protection tax law, many studies have fallen into the misunderstanding of the false taxation of carbon tax legislation. In fact, environmental protection tax cannot replace the specific purpose and legislative effect of carbon tax establishment, the inherent defects of the carbon emission trading system are also difficult to resolve, and carbon tax legislation still has its necessity. Prudently promote carbon tax legislation and rationally explore the optimal path of carbon tax and carbon emissions trading: The legislative objectives of carbon tax should be clarified, the legislative principles of carbon tax should be well defined, and the tax structure of carbon tax should be rationally designed to make it a beneficial supplement system of carbon emission trading.
引文
[1]刘传哲，夏雨霏.国内外碳税政策设计研究评述[J].财会月刊，2017(11):92-95.
[2]刘珊.“帕累托最优”的经济法学解读[J].西部学刊，2015(8):73-77.
[3]张守文.我国环境税立法的“三维”审视[J].当代法学，2017,31(3):12-20.
[4]俞杰.环境税“双重红利”在我国的适用性探讨[J].税务研究，2017(6):75-78.
[5]叶金珍，安虎森.开征环保税能有效治理空气污染吗[J].中国工业经济，2017(5):54-74.
[6]尤超英.国际碳税实践及其对我国碳税设计的启示[J].兰州教育学院学报，2017,33(3):58-60.
[7]毛涛.论碳排放权交易制度的完善与征收碳税的必要性[J].中国煤炭，2017,43(3):5-9.
[8]孟媛媛.“碳税问题”的国内研究现状[J].中国环境管理干部学院学报，2012,22(2):37-41.
[9]张梓太.关于我国碳税立法的几点思考[J].法学杂志，2010,31(2):98-100.
[10]文岚，何承晔.论信息偏在条件下的碳税信息化管理[J].经济研究导刊，2017(9):52-56.
[11]曾福城，赵艺才.我国碳税立法模式的选择[J].湖北工程学院学报，2016,36(4):98-101.
[12]高萍.开征碳税的必要性、路径选择与要素设计[J].税务研究，2011(1):50-54.
[2]刘珊.“帕累托最优”的经济法学解读[J].西部学刊，2015(8):73-77.
[3]张守文.我国环境税立法的“三维”审视[J].当代法学，2017,31(3):12-20.
[4]俞杰.环境税“双重红利”在我国的适用性探讨[J].税务研究，2017(6):75-78.
[5]叶金珍，安虎森.开征环保税能有效治理空气污染吗[J].中国工业经济，2017(5):54-74.
[6]尤超英.国际碳税实践及其对我国碳税设计的启示[J].兰州教育学院学报，2017,33(3):58-60.
[7]毛涛.论碳排放权交易制度的完善与征收碳税的必要性[J].中国煤炭，2017,43(3):5-9.
[8]孟媛媛.“碳税问题”的国内研究现状[J].中国环境管理干部学院学报，2012,22(2):37-41.
[9]张梓太.关于我国碳税立法的几点思考[J].法学杂志，2010,31(2):98-100.
[10]文岚，何承晔.论信息偏在条件下的碳税信息化管理[J].经济研究导刊，2017(9):52-56.
[11]曾福城，赵艺才.我国碳税立法模式的选择[J].湖北工程学院学报，2016,36(4):98-101.
[12]高萍.开征碳税的必要性、路径选择与要素设计[J].税务研究，2011(1):50-54.