本文關(guān)鍵詞：我國(guó)碳稅收入測(cè)算及其和國(guó)民經(jīng)濟(jì)關(guān)系研究　出處：《北京交通大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：2013年冬季,全國(guó)大部分城市遭遇嚴(yán)重霧霾天氣,而污染物排放量大,包括燃煤污染、機(jī)動(dòng)車(chē)排放、工業(yè)污染和揚(yáng)塵,是造成本次嚴(yán)重污染的根本原因,可見(jiàn)節(jié)能減排,改變經(jīng)濟(jì)粗放型增長(zhǎng)模式刻不容緩。那么如何有效減少碳排放?世界各國(guó)都在積極探索一條既不影響本國(guó)經(jīng)濟(jì)發(fā)展,又能有效較少二氧化碳排放、保護(hù)環(huán)境的道路。而征收碳稅被普遍認(rèn)為是減少碳排放最具市場(chǎng)效率的經(jīng)濟(jì)手段之一。我們要重視碳稅對(duì)二氧化碳減排的作用,本文就我國(guó)碳稅問(wèn)題進(jìn)行了相關(guān)研究。本文共分為五個(gè)部分,第一部分引言,介紹了研究背景及意義、國(guó)內(nèi)外研究現(xiàn)狀、研究的主要內(nèi)容方法及創(chuàng)新點(diǎn)。第二部分是碳稅的基本理論,包括碳稅的內(nèi)涵及其理論基礎(chǔ)。第三部分是碳稅的國(guó)際經(jīng)驗(yàn)與借鑒,分別詳細(xì)地介紹了芬蘭、挪威、瑞典、丹麥、英國(guó)、日本的碳稅經(jīng)驗(yàn),并從中得到相關(guān)啟示,為我國(guó)開(kāi)征碳稅提供參考。第四部分是我國(guó)開(kāi)征碳稅的影響分析,首先對(duì)我國(guó)現(xiàn)行碳稅稅制進(jìn)行了介紹,包括資源稅和消費(fèi)稅。其次,對(duì)我國(guó)相當(dāng)于“碳稅”的部分進(jìn)行了測(cè)算,發(fā)現(xiàn)其占稅收總收入和資源稅收入比例很小并逐年遞減,節(jié)能減排作用是遠(yuǎn)遠(yuǎn)不夠的。然后用這部分?jǐn)?shù)據(jù)與我國(guó)國(guó)民經(jīng)濟(jì)進(jìn)行相關(guān)性分析,發(fā)現(xiàn)其對(duì)于我國(guó)國(guó)民經(jīng)濟(jì)正相關(guān),說(shuō)明碳稅的征收并不會(huì)影響我國(guó)國(guó)民經(jīng)濟(jì)的發(fā)展。第五部分從我國(guó)現(xiàn)實(shí)國(guó)情出發(fā),在借鑒碳稅國(guó)際經(jīng)驗(yàn)的基礎(chǔ)上,提出了我國(guó)開(kāi)征碳稅的目標(biāo)、應(yīng)遵循的原則、相關(guān)要素設(shè)計(jì)及配套措施,構(gòu)建出符合我國(guó)發(fā)展和具有本國(guó)特色的碳稅制度。
[Abstract]:In 2013, most cities encountered severe haze weather, and the emission of pollutants, including coal pollution, motor vehicle emissions, industrial pollution and dust, is the root cause of this serious pollution. It can be seen that energy saving and emission reduction, changing the model of extensive economic growth is urgent. So how to effectively reduce carbon emissions? Countries all over the world are actively exploring an approach that will not affect their economic development, but also can effectively reduce carbon dioxide emissions. The way to protect the environment. And carbon tax is generally considered to be one of the most efficient economic means to reduce carbon emissions. We should pay attention to the role of carbon tax to reduce carbon dioxide emissions. The paper is divided into five parts. The first part introduces the background and significance of the research and the current research situation at home and abroad. The second part is the basic theory of carbon tax, including the connotation of carbon tax and its theoretical basis. The third part is the international experience and reference of carbon tax. Norway, Sweden, Denmark, the United Kingdom, Japan's carbon tax experience, and get relevant inspiration, for China to levy carbon tax reference. 4th part is the impact of China's carbon tax analysis. First of all, the current tax system of carbon tax in China is introduced, including resource tax and consumption tax. Secondly, the part equivalent to carbon tax in China is measured. It is found that the proportion of tax revenue and resource tax revenue is very small and decreasing year by year, the energy saving and emission reduction function is far from enough, and then use this part of data to carry on the correlation analysis with the national economy of our country. It is found that it is positively related to our national economy, indicating that the collection of carbon tax will not affect the development of our national economy. 5th part of the actual situation of our country, based on the international experience of carbon tax. This paper puts forward the aim of levying carbon tax in our country, the principles to be followed, the design of relevant elements and supporting measures, and the construction of carbon tax system which conforms to the development of our country and has its own characteristics.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F124

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