中国碳税开征的理论逻辑与政策选择

Abstract

As a policy tool for reduction of carbon emissions, carbon tax has been implemented in many countries around the world. After “double carbon” strategic goal was put forward, it is the general trend for China to levy carbon tax. On the basis of clarifying the theoretical basis of carbon tax within the framework of political economy, this paper analyzes the nature and structure of China’s carbon tax, and put forwards a policy implementation path for promoting carbon tax collection. The research shows that, based on the negative value theory, carbon tax is a carbon pricing method with neutral fiscal revenue and expenditure; It takes greenhouse gases emitted in the process of social reproduction as the object of levying carbon tax, and the total amount of carbon tax revenue taxed at a certain rate is equal to the total amount of negative value of greenhouse gases; China should pay attention to the coordination of carbon tax, carbon emissions trading and environmental protection tax, and to the reasonable use of carbon tax revenue, actively participate in international cooperation, promote the formation of a reasonable border tax adjustments , and timely and steadily levy carbon tax.