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本文首先综述国内外关于碳税及碳关税定义、性质特征及作用功能等方面的研究文献,回顾有关实物期权理论在税收筹划中的理论研究,对碳税及国际碳关税设计中蕴含的实物期权思想及其存在的条件因素进行了分析,并运用实物期权理论描述了结构期权、程序期权的作用过程,构建了碳税及碳关税设计方案转换中存在的转换实物期权模型。最后,针对复杂多变的政治因素和自然环境,提出了碳税及碳关税设计筹划的合理建议。本文主要的创新点在于首次把实物期权模型引入到碳税及碳关税设计中。
This paper first reviews the research literature on the definition, nature and function of carbon tax and carbon tariff at home and abroad, reviews the theoretical research on real option theory in tax planning, the real options contained in the carbon tax and international carbon tariff design And the conditions of its existence. The paper also describes the role of structured options and procedural options by using the real option theory, and constructs the conversion real option model that exists in the conversion of carbon tax and carbon tariff design scheme. Finally, according to the complex and volatile political factors and the natural environment, some reasonable suggestions on how to design carbon tax and carbon tariffs are put forward. The main innovation of this paper lies in the first introduction of the real option model into the carbon tax and carbon tariff design.