我国碳税立法理论初探

碳税的出现是人类社会发展面临温室效应等环境问题的严重威胁的客观要求。目前，碳税被认为是解决温室气体排放的比较有效的方法。通过深入研究与综合对比分析国外碳税实施情况，笔者认为：碳税是以化石燃料及相关产品中的碳含量为基础，以环境保护为目的，对导致气候变化的碳排放征收的一种环境税，广义的碳税包括碳关税，碳税的立法理论主要包括外部性理论、庇古税理论、权利成本理论、侵权行为理论、社会整体经济利益理论和可持续发展理论等。

Primary Exploration About Theory of China' s Carbon Tax Legislation

The emergence of carbon tax is the objective requirements of human social development who faces a serious threat from the problem of environment such as greenhouse effect.At present,carbon tax who obtains wide attention from the international community is considered a more effective method to address greenhouse gas emissions.Baseing on in-depth study and comprehensive compare and analysis of foreign and domestic implementation.I hold that carbon tax who bases on carbon content in the fossil fuels and relate...