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对发达国家碳税优惠政策的借鉴可以分为两个方面:一是借鉴其大量、宽泛的税收优惠政策,可减少开征时的阻力和对国内能源密集型工业和企业竞争力的不良影响;二是从反面借鉴,吸取其税收优惠政策过多过滥、特别是对排碳大户税收优惠豁免过多、影响其实际节能减排效果的教训.本文认为,我国开征碳税要避免重蹈发达国家碳税优惠政策过多过滥、影响其实际减排效果的覆辙,对排碳大户不但不能豁免碳税,而且要重点关注并利用碳税和财政补贴手段促进企业节能减排,转变生产方式.“,”There are two aspects as to learning experiences from developed countries in carbon tax preferences. One is that there are many tax preferences in their carbon tax systems that could reduce resistance on levying carbon tax and diminish its harm to en- ergy-intensive industries or enterprises, the other is to draw lessons that too many carbon tax preferences may give rise to inefficient effect for energy saving and emission reduction. This paper deems that China shall not follow the same mistakes of excessive preferential policies the developed countries committed if carbon tax is to be levied. For those major enterprises demanding for high carbon emission, they shall not be granted tax exemption but encouraged for energy saving and emission reduction by using carbon tax and fiscal subsidies to change the mode of production.