中国节能减排：征税还是部门总量控制与交易

目前，中国的节能减排面临艰巨的任务。近来，有关碳税的讨论广受关注。从理论上来看，碳税是应对气候变化、推进节能减排的最优路径。但在中国目前的特殊体制和宏观经济形势下，征收碳税须慎之又慎。我们必须首先解决好碳税的减排效果、碳税对经济增长的冲击、税负转嫁、税收中性等问题后再考虑开征碳税。对碳税要展开进一步研究，要对2012年开征的时间表进行重新修正。同时，要把重点对准碳交易，花大力气去研究、探索、建立中国的碳交易体系。

Energy Saving and Emission Reduction in China:Emission Tax or Sectoral Cap and Emission Trading

At present, energy saving and emission reduction in China is confronting arduous task. Recently, discussions about carbon emission tax are paid much attention. From the theoretical point of view, carbon emission tax is the best way to cope with climate change and promote energy saving and emission reduction, but it needs be cautious to adopt carbon emission tax policy in the context of China＇s current specific system and macroeconomic situation. Before the adoption of carbon emission tax, we must assess the emission reduction effect of carbon emission tax, the impact of carbon emission tax on economic growth, the shift of carbon emission tax and other related issues. We need further study carbon emission tax and revise the timetable of carbon emission tax. Meanwhile, we should focus on carbon emission trading and make great efforts to study, explore and establish China＇s carbon emission trading system.