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一、碳税内涵碳税是指以减少二氧化碳的排放为目的,对燃煤和石油下游的汽油、航空燃油、天然气等化石燃料产品,按照其碳含量或者碳排放量征收的一种税。其最初的思想追溯到英国著名经济学家庇古的《福利经济学》,它与能源税以及硫税、氮税、污水税等一起构成环境税体系。开征碳税有利于推动消耗化石燃料产生的外部负效应内部化,通过增加能源的使用成本以达到减少能源消耗、保护环境的目的。
First, the meaning of carbon tax Carbon tax is to reduce carbon dioxide emissions for the purpose of coal and petroleum downstream of gasoline, aviation fuel, natural gas and other fossil fuel products, according to their carbon content or carbon tax levy. Its original idea dates back to the “welfare economics” of Pigou, a famous British economist, which, together with the energy tax and the sulfur tax, nitrogen tax, sewage tax, forms the environmental tax system. The introduction of a carbon tax is conducive to promoting the internalization of the external negative effects of the consumption of fossil fuels, so as to reduce the energy consumption and protect the environment by increasing the cost of energy use.