基于气候变化的我国碳税法律制度研究

Research on Construction of Chinese Carbon Tax System Based on Climate Change

作者: 专业:经济法学 导师:张建伟 年度:2011 学位:硕士  院校: 河南大学

Keywords

Climate change, carbon emissions abatement, carbon taxesLegal System

        工业革命以来,经济增长与社会发展的同时,人们消耗了大量的能源、资源并引发了全球性气候变化问题,威胁着人类的生存和发展。,气候变化问题已不仅仅是环境问题,而更多地涉及到政治、经济、外交和科技等诸多领域。为减少二氧化碳排放、减缓气候变化,各国进行了许多有益的探索与实践。其中,开征碳税的效果较为明显,受到了各国的青睐。通过开征碳税还可以加深纳税人和社会公众对气候变化和节能减排的理解与认识,促进人们改变不合理的能源消费方式,达到减少二氧化碳排放的目的。目前,我国是二氧化碳排放大国,二氧化碳减排问题为我国的国际关系、国际贸易等方面带来了诸多的不确定性因素,使我国面临着越来越大的减排压力。我国应通过开征碳税来控制二氧化碳排放,减缓气候变化。碳税制度的设计既要考虑理论上的合理性又要考虑实践中的可行性,既要借鉴国际经验更要从我国的国情出发。同时,碳税制度还需与其他配套政策相互协调与配合,共同发挥作用,以使我国的二氧化碳排放得到更加有效的控制,实现节能减排目标。因此,从法律的角度对碳税制度进行研究具有重要的理论与实践意义。本文以碳税:控制气候变化的主要措施为切入点,分析了碳税的理论基础及我国开征碳税的必要性与可行性,提出了我国应以开征碳税作为控制二氧化碳排放的主要措施,并在此基础上对我国碳税制度的构建原则及具体要素进行了分析。具体来说,本文在内容上共分五个部分:第一部分重点介绍在气候变化的背景下,应以开征碳税作为我国控制气候变化的主要措施;第二部分对开征碳税的理论基础进行了分析;第三部分介绍了国外的碳税实践及其对我国的启示;第四部分详细分析了我国开征碳税的必要性与可行性,介绍了我国碳税法律制度构建的原则和具体设想。
    After the Industrial Revolution in the 19th, with the rapid growth of economy and Social development, People have consumed a lot of energy and resources and triggered a global climate change, which is threatening to human survival and development. Climate change is not only scientific issues, but also more involved in the political, economic, diplomatic and technological and other fields. To reduce carbon dioxide emissions, mitigating climate change, a lot of useful exploration and practice have been made by many countries. Among them, carbon tax shows more obvious effects and therefore favored by the national world. Carbon tax can not only deepen the taxpayers and the public on climate change and the understanding and awareness of energy saving, but also change their irrational energy consumption, to achieve the purpose of reducing carbon dioxide emissions.At present, China is a country with huge carbon dioxide emissions. So the reduction of Carbon dioxide emission has brought a lot of uncertainty to the country’s international relations, international trade, and so on. Now China is facing increasing pressure to cut emissions. Through the introduction of carbon taxes, we may control carbon dioxide emissions and mitigate climate change. Carbon tax system should be designed not only to consider the rationality of theory in practice but also to consider the feasibility. We should learn from international experience and from China’s national conditions. At the same time, the carbon tax system and other supporting policies need coordination and cooperation to jointly play a role to get more effective control to achieve emission reduction targets. Therefore, research from a legal point on the carbon tax system has important theoretical and practical significance.In this paper, we choose carbon tax--the main measures to control climate change as a starting point, analysis the necessity and feasibility of the theoretical basis of carbon taxes and the introduction of a carbon tax, proposed the main measure of introduction of carbon taxes to control carbon dioxide emissions. And analysis of the carbon tax system of principles and specific elements of the building. This paper includes four parts. The first part focuses on the main measures to control climate change based on the introduction of the context of climate change. The second part analyzes the theoretical basis of the introduction of carbon taxes. The third part introduces carbon tax practice and its foreign Enlightenment. The fourth part introduces a detailed analysis of the necessity and feasibility of carbon taxes, and proposed legal system of a carbon tax principles and specific ideas.
        

基于气候变化的我国碳税法律制度研究

摘要4-5
ABSTRACT5-6
引言10-16
    (一) 选题动因10-11
    (二) 国内外研究现状11-14
        1. 国外碳税制度的研究现状11-13
        2. 国内碳税制度的研究现状13-14
    (三) 研究方法14-15
    (四) 创新与不足之处15-16
一、气候变化问题概述16-24
    (一) 气候变化及其对我国的影响16-17
        1. 气候变化的概念16
        2. 气候变化对我国的影响16-17
    (二) 碳税:控制气候变化的主要措施17-24
        1. 碳税的涵义18
        2. 碳税与其他减排措施的比较18-24
二、碳税的理论基础24-28
    (一) 庇古税理论24-25
    (二) 公共物品理论25
    (三) 污染者付费理论25-28
三、碳税制度的国外实践28-36
    (一) 国外的碳税实践过程28-31
        1. 荷兰28
        2. 丹麦28-29
        3. 瑞典29-30
        4. 芬兰30
        5. 挪威30
        6. 英国30-31
        7. 日本31
    (二) 国外碳税实践的有效性分析31-33
        1. 瑞典31-32
        2. 丹麦32
        3. 荷兰32
        4. 挪威32-33
        5. 英国33
    (三) 国外碳税实践对我国的启示33-36
四、我国碳税法律制度的构建36-46
    (一) 我国开征碳税的必要性与可行性36-40
        1. 开征碳税的必要性36-38
        2. 开征碳税的可行性38-40
    (二) 我国碳税法律制度的基本原则40-42
        1. 兼顾二氧化碳减排与经济发展原则40-41
        2. 立足国情,合理借鉴原则41
        3. 循序渐进原则41
        4. 国际协调原则41-42
    (三) 我国碳税制度的基本要素42-44
        1. 征税对象42
        2. 纳税主体42
        3. 计税依据42-43
        4. 税率43
        5. 税收优惠43-44
    (四) 相关配套政策的完善44-46
        1. 加强碳税的宣传工作、倡导节约能源44
        2. 鼓励对二氧化碳的利用44-45
        3. 发展低碳技术45-46
结语46-48
参考文献48-52
后记52-53
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