重庆科技学院学报（社会科学版）Issue(2)：28-36,9.DOI:10.19406/j.issn.1673-1999.2024.02.003
协同减排视角下我国碳税制度研究
Research on China's Carbon Tax System from the Perspective of Collaborative Emission Reduction
摘要
Abstract
In light of the urgency and difficulty of fulfilling the objectives of"carbon peaking and carbon neutrality",it is necessary to levy carbon taxes against the background of China's implementation of carbon emissions trading to promote coordinated roles of the market and the government in emission reduction.It is argued that for such levy purpose,such factors as macroeconomic shocks,regional economic development differences,and different emission reduction policies should be fully taken into account,and that tax system elements of carbon tax should be developed in a reasonable and scientifical way under the existing green tax system,and carbon tax and carbon emissions trading should be fully coordinated,so as to fulfill China's objectives of"carbon peaking and carbon neutrality".关键词
协同减排/碳税/碳市场/碳排放权交易/绿色税收体系Key words
collaborative emission reduction/carbon tax/carbon market/carbon emissions trading/green tax system分类
管理科学引用本文复制引用
林静..协同减排视角下我国碳税制度研究[J].重庆科技学院学报（社会科学版）,2024,(2):28-36,9.基金项目
福建省教育系统哲学社会科学研究项目、福建省中青年教师教育科研项目"数字法治视域下地方财政预算协同治理机制研究"(JAS22258). （JAS22258）
