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二氧化碳排放引起全球气候上升已为国际社会所关注,走低碳经济发展道路成为世界各国的必然选择。在我国开征碳税,不仅有利于缓解国内外压力,还可以提升我国的国际地位,同时促使经济增长方式的转变。本文在分析我国开征碳税的必要性的基础上,总结了世界各国碳收征收的有益经验,并提出了我国碳税制度设计中应注意的问题。
Carbon dioxide emissions caused by the global climate rise has been the concern of the international community, take the road to a low carbon economy has become an inevitable choice for all countries in the world. The introduction of a carbon tax in our country will not only be conducive to alleviating the pressure at home and abroad, but also improve our country’s international status and at the same time promote the transformation of the mode of economic growth. Based on the analysis of the necessity of carbon tax levying in our country, this paper summarizes the beneficial experience of carbon collection in all countries in the world and puts forward some questions that should be noticed in the design of carbon tax system in our country.