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本文阐述了日本碳税开征的背景,分析了日本碳税制度的演变过程和碳税实施过程中的教训、经验及成效,并对我国的碳税开征提出建议:加强宣传,提高公众认可度;征收范围覆盖生产和消费环节;采用附加税方式征收;税率宜采用低起点、分阶段递增方式;构建减免税与配套制度;碳税收入专用于环保。
This article elaborates the background of Japan’s carbon tax levy, analyzes the evolution of Japan’s carbon tax system and the lessons learned, experiences and achievements in the implementation of carbon tax, and makes suggestions on the carbon tax levy in China: to step up publicity and increase public acceptance; The scope of the levy covers the production and consumption sectors; the levying method should be adopted; the tax rate should adopt a low starting point and a gradual increase mode; the tax relief and supporting system should be set up; and the carbon tax revenue should be used exclusively for environmental protection.