华侨大学学报（哲学社会科学版）Issue(3)：102-114,13.
碳减排复合机制下我国碳税制度设计
Design of Carbon Tax System in China under the Compound Mechanism of Carbon Emission Reduction
摘要
Abstract
The report of the 20th National Congress of the Communist Party of China puts forward the new requirements for the transformation from"dual control"system of energy consumption to"dual control"of total and intensity of carbon emis-sions.At present,China has completed the pilot work of the carbon emission trading market,making the carbon emission trading market mechanism an important measure to deal with carbon emissions,but the implementation process still presents unsatisfactory carbon emissions.China promulgated the Interim Regulations on the Administration of Carbon Emission Trading in February 2024.However,in terms of systematic design,it should not be limited to carbon emission trading sys-tem or carbon tax system,but should be constructed under a composite mechanism that implements both price-based carbon tax and quantity-based carbon emission trading.From the perspective of composite mechanisms,drawing on the compre-hensive application experience of foreign carbon tax systems and carbon emission trading,and combining with actual nation-al conditions of our country,this paper explores the construction path of China's carbon tax system from different dimen-sions,including the attributes and functional orientation of the carbon tax system,the principles that should be followed in the construction of the carbon tax system,and the specific structure of China's carbon tax system,in order to provide legal guarantees for the realization of the dual carbon goals.关键词
碳税/碳减排复合机制/税收法定/税收中性Key words
carbon tax/compound mechanism of carbon emission reduction/tax legislation/tax neutral分类
社会科学引用本文复制引用
陈阵香..碳减排复合机制下我国碳税制度设计[J].华侨大学学报（哲学社会科学版）,2024,(3):102-114,13.基金项目
司法部法治建设与法学理论研究部级科研项目"双碳背景下我国碳税立法路径探析——以复合机制为视角"(21SFB4061) （21SFB4061）
