| 西方国家碳税收入使用政策比较及其启示 |
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| 引用本文： | 刘建民,胡小梅,吴金光. 西方国家碳税收入使用政策比较及其启示[J]. 湖南农业大学学报(自然科学版), 2011, 0(6): 101-104 |
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| 作者姓名： | 刘建民 胡小梅 吴金光 |
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| 作者单位： | （1.湖南大学 经济与贸易学院,湖南 长沙410079;2.湖南财政经济学院,湖南 长沙410205） |
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| 摘 要： | 碳税收入使用政策是西方国家碳税制度设计的一项重要内容,其主要基于税收中性原则,将税收收入或投资于环保节能项目,或以税式支出方式降低纳税人负担,确保碳税收入的循环,实现节能减排的目标。在我国碳税制度设计的构想中,应借鉴西方国家税制经验,结合本国现实情况,科学合理地设计碳税收入使用政策,确保碳税调节功能的充分发挥,将碳税发展成培育战略性新兴产业的重要政策工具之一。
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| 关 键 词： | 碳税 税收使用政策 税收循环 国际比较 |
International Comparison on the Policy of Using Carbon Tax Revenues |
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| LIU Jian-ming,HU Xiao-mei,WU Jin-guang. International Comparison on the Policy of Using Carbon Tax Revenues[J]. Journal of Hunan Agricultural University, 2011, 0(6): 101-104 |
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| Authors: | LIU Jian-ming HU Xiao-mei WU Jin-guang |
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| Affiliation: | (1.College of Economic and Trade ,Hunan University, Changsha, Hunan410079,China;2.Hunan University of Finance and Economics, Changsha, Hunan410205, China) |
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| Abstract: | The policy of using carbon tax revenues is an important content of the carbon tax system in western countries, which is mainly based on the principle of tax neutrality. In order to reduce the burden on the taxpayers, make sure the carbon tax revenue to recycle, and achieve the goal of energy conservation and emission reduction , the carbon tax revenues are invested in the environmental projects, or are used for tax expenditures .When it comes to China''s carbon tax system design, we should scientifically and reasonably design the policy of using carbon tax revenues and ensure that the adjustment function of carbon tax is fully put into play by combining Chinese current situation with the reference to the western countries'' tax system experience. As a result, the carbon tax should become one of the important policy tools of developing emerging industries. |
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| Keywords: | Carbon tax The policy of using tax revenues Tax recycle International comparison |
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