摘要

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杭州电子科技大学成人教育学院毕业论文

摘要

全球气候变暖是由于温室气体排放增加所致，且该趋势日渐加强，成为了国际社会高度关注的热点。2007年12月，联合召开全球气候变化大会，最终制订了举世瞩目的“巴厘岛路线图”， 制定了发达国家温室气体减排的时间表。由此，低碳经济成为了全球经济的发展趋势。

我国作为一个有责任感的发展中国家，虽然没有减排义务，依然决定到2020年我国单位国内生产总值二氧化碳排放比2005年下降40%—45%。为了完成上述目标,减缓全球变暖，发展低碳经济并调整我国税收制度成为了必不可少的手段。碳税制度被认为是减少碳排放最具效率的经济手段，但是其同时存在着不少优点和缺点。

本文采用规范研究的方式，通过查阅文献等方式，根据碳税制度产生的根源及经济学理论，在借鉴了国内外众多学者研究结论的基础上，分析了碳税制度在中国的可行性，并对其在中国的开展提出了政策建议。



关键词：低碳经济；温室气体；碳税；




杭州电子科技大学成人教育学院毕业论文

ABSTRACT

Global warming is due to the increase in greenhouse gas emissions, and it became worse, that has caused great concern in the international community. December 2007, the United Nations Climate Change Conference was held, and ultimately developed the Bali Roadmap, a timetable for developed countries to reducing greenhouse gas emissions has been established. As a result, low-carbon economy has become the global economic trend.

China, as a responsible developing country, although no emission reduction obligations, still decided that, in 2020 China's carbon dioxide emissions per unit of GDP decline 40% -45% than in 2005. The development of low carbon economy and the adjustment of our tax system are both the indispensable means to accomplish above objective and slow down the global warming. Carbon tax system is considered to be the most efficient economic means to reduce carbon emissions, but there are both advantages and disadvantages on them at the same time.

This study used a standardized way, On the basis of the root cause and the economic theory of the carbon tax system, and the conclusions of many scholars at home and abroad, we analyzed feasibility of the carbon tax system in China, and gave out some policy recommendations.



Keywords: Low-carbon Economic; Greenhouse Gases; Carbon Tax

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