国外碳税收入使用分类的启示与思考

Enlightenment and Thinking on the Use and Classification of Foreign Carbon Tax Revenue

摘要: 碳定价可以帮助缓解全球气候变暖并为政府的公共税收做出贡献。政府征收碳税后的税收使用是广大民众能否接受碳税且是否能够将其推行做到长久执行的关键因素。由此，本文归纳总结了结构清晰且便于理解的碳税使用分类框架，包括有：1) 不受约束的与受约束的使用；2) 税收中性循环与增收支出；3) 根据公众意愿分配收入；4) 主题分类。我国碳税收入使用制度的建立应该在借鉴国外经验的基础上，充分考虑我国国情，结合我国经济发展和环境保护的实际需要，在考虑企业和居民对新税接受度的情况下，本着循序渐进的原则，不断摸索建立与推进，灵活调整政策，建立协同监督机制。

Abstract: Carbon pricing can help mitigate global warming and contribute to government public taxation. The use of tax revenue after the government levies carbon tax is a key factor in whether the general public can accept carbon tax and whether it can be implemented for a long time. Therefore, this paper summarizes a clearly structured and easy-to-understand carbon tax use classification framework, including: 1) unconstrained and constrained use; 2) carbon neutrality cycle and reve-nue-increasing expenditure; 3) according to the public willingness to distribute income; 4) subject classification. The establishment of China’s carbon tax revenue utilization system should be based on the experience of foreign countries, fully consider Chinese national conditions, combine the actual needs of Chinese economic development and environmental protection, and consider the acceptance of the new tax by enterprises and residents principles, constantly explore the establishment and promotion, flexibly adjust policies, and establish a collaborative supervision mechanism.