| 碳税征收的科学基础与立法确立的基本原则 |
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| 引用本文： | 赖超超,郑伟.碳税征收的科学基础与立法确立的基本原则[J].南京工业大学学报(社会科学版),2010,9(1):10-14. |
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| 作者姓名： | 赖超超 郑伟 |
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| 作者单位： | 1. 南京工业大学,法学院,江苏,南京,211816
2. 南京信息工程大学,经济管理学院,江苏,南京,210044 |
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| 基金项目： | 国家重点基础研究发展计划资助项目(2009CB724700) |
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| 摘 要： | 积极的财政政策是世界各国应对气候变化、推进节能减排的重要政策措施之一。我国正考虑推出的碳税，是直接针对二氧化碳排放所征收的一种税，具有理论上的正当性，而且相较于其他调节制度具有不可替代的优势。碳税作为一个新税，其开征必须先经过严谨和慎重的立法，汲取其他国家碳税征收的经验和教训，更需要在立法原则上予以准确把握。以税法基本原则为基础，并结合我国社会经济发展特点和碳税自身的特殊性，我国碳税立法应遵循必要原则、法定原则、公平原则和效率原则。
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| 关 键 词： | 法律 碳税 征收 原则 |
Scientific Foundation and the Legal Principles for Carbon Tax |
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| LAI Chaochao,ZHENG Wei.Scientific Foundation and the Legal Principles for Carbon Tax[J].Journal of Nanjing University of Technology(Social Science Edition),2010,9(1):10-14. |
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| Authors: | LAI Chaochao ZHENG Wei |
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| Institution: | 1.Law School/a>;Nanjing University of Technology/a>;Nanjing 211816/a>;China/a>;2.School of Economics and Management/a>;Nanjing University of Information Science and Technology/a>;Nanjing 210044/a>;China |
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| Abstract: | A positive fiscal policy is one of the most important policies to face the climate changes and to promote energy saving and emission reduction.Nowadays,our government is considering a carbon tax which is used to restrain the carbon dioxide.Therefore the carbon tax is legal and irreplaceable.It needs a series of strict and careful law-establishment together with the experiences from other nations.Based on the fundamental principles of tax and characteristics of the economic development in China,the paper poi... |
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| Keywords: | law carbon tax levy principles |
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