国际碳税政策实践发展与经验借鉴

碳税作为削减温室气体排放的有效市场经济政策手段，被全球多个国家推进实施并取得较好减排效果。目前，我国碳排放仍处于高位水平，碳减排行动面临严峻挑战。随着欧盟碳边境调节机制的推进，我国碳减排行动面临的国际形势也日趋复杂。因此，跟踪研究国际碳税政策最新实践进展，为我国实现“双碳”目标做好政策能力储备十分必要。本文系统分析了国际上碳税政策的实践进展与经验，将国际碳税政策实践发展分为初始起步阶段、探索发展阶段和深入拓展阶段，并从税制要素的角度全面总结了国际碳税实践的相关经验。根据国际碳税实践经验和我国的实际发展情况，本文提出了我国开征碳税的基本思路，并提出对使用含碳化石能源的单位或个人征收碳税，将碳税纳入环境保护税中实施统一征管等政策建议。

The Updated International Practice Progress of Carbon Tax Policy and References for China

As an effective market economy policy means to reduce greenhouse gas emissions, carbon tax has been promoted and implemented by many countries around the world and achieved good emission reduction results. At present, China''s carbon emissions are still at a high level, and the carbon emission reduction action is facing severe challenges. With the promotion of the EU carbon boundary adjustment mechanism, the international situation of China''s carbon emission reduction action is becoming increasingly complex. Therefore, it is necessary to track the latest practice progress of international carbon tax policy and make a good policy capacity reserve for China to achieve the dual-carbon target. This paper systematically analyzes the practical progress and experience of international carbon tax policy, divides the practical development of international carbon tax policy into initial stage, exploration development stage and in-depth expansion stage, and comprehensively summarizes the relevant experience of international carbon tax practice from the perspective of tax elements. According to the practical experience of international carbon tax and the actual development of China, this paper puts forward the basic idea of levying carbon tax in China, and puts forward the policy suggestions such as levying carbon tax on units or individuals using carbon fossil energy, and including carbon tax into environmental protection tax for unified collection and management.