文档介绍：对外经济贸易大学
硕士学位论文
促进我国低碳经济发展的碳税政策研究
姓名:雷志刚
申请学位级别:硕士
专业:国际贸易学
指导教师:黄晓玲
2010-09
摘要

进入二十一世纪,在全球气候变暖的大环境下,气候变化已经成为影响国际
社会未来发展的重大问题,日益被提上议事日程,世界开始着力于转变经济增长
方式,各国都开始由传统的单纯追求 GDP 增长逐渐向绿色 GDP 转型。随着各国对
环境问题的重视及新能源技术的研发与应用,人类社会必将迎来一个全新的“低
碳经济”时代。“碳标准”作为新的国际标准呼之欲出,社会所有的经济行为都
将以低能源消耗、低温室气体排放为衡量标准。低碳经济已成为当今世界经济发
展的新趋势,成为继农业革命、工业革命、信息革命之后世界经济形态出现的新
的革命浪潮,即“低碳革命”。碳税作为推动经济发展低碳化的有力经济手段和
政策工具,由于其作为税收政策具有不可替代的优越性,我国应及早考虑开征碳
税。本文结合发展低碳经济的主题,在分析低碳经济本质内涵和开征碳税的必要
性和可行性及政策影响的基础上,对我国碳税税制的要素设计以及相关配套政策
措施进行了全面探讨。

关键词:气候变化,低碳经济,二氧化碳减排,碳税政策
Abstract

In The 21st Century, under the circumstances of global warming, climate change
has already e a major issue and top priority affecting the development of the
munity. The whole world is pursuing new economic development
method via transforming the existing one, aiming to achieve green GDP differing from
the traditional GDP growth. Along with the research and development of new energy
technology and its applications, the human kind is entering into a whole new era-Low
Carbon Economy. “Carbon Standard” is soon to be recognized as the new international
rule. All social behaviors will be assessed by the low energy consumption and low
greenhouse gas emission standards. Low carbon economy as the new trending of the
world economic development, is emerging as the new revolution storm after the
Agrarian Revolution, Industrial Revolution and the Information Revolution, which can
be also called the “Low Carbon Revolution”. Carbon tax, as an effective and robust
political and economic measure, has its irreplaceable advantages for promoting the low
carbon economic development of China. Therefore, China should consider imposing
carbon tax soon. Themed low carbon economic development, this paper tries to discuss
the carbon tax system design and related assisting policies based on analyzing the
essence of low carbon economy concept, and the necessit