我国碳税立法构建研究

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1、דफۜġUDCੁމġΩۜġϧϮᄺԡ⸩຿ᄺԡ䆎᭛៥೑⺇⿢ゟ⊩ᵘᓎⷨおStudyOnTheChina’sCarbonTaxLegislationᅥྜ༰ส੠ы৐ഋಶď༰Đ༰สಃைఆह໽໫ᄗӽ߽ಝч܃཮༰ۜ13840752331ద༰ನ޷2013ભ9ၥ2015ભ5ၥ31ఐIϧϮᄺԡ⸩຿ᄺԡ䆎᭛៥೑⺇⿢ゟ⊩ᵘᓎⷨおStudyOnTheChina’sCarbonTaxLegislationϧϮৡ⿄⊩ᕟ⸩຿ᄺԡ⬇䇋Ҏᴢᑌ⃷ᣛᇐᬭᏜ䰜㑶ᔺᄺো13840752331ܹᄺᯊ䯈2013ᑈ9᳜䆎᭛ᦤѸ᮹ᳳ2015ᑈ4᳜30᮹䆎᭛ㄨ䕽ᯊ䯈2015ᑈ5᳜31᮹IIIIIᨬ㽕䱣ⴔ䳒䴒ㄝ⦃๗䯂乬

2、᮹ⲞϹ䞡ˈ⦃๗ᡸᕫࠄњ䍞ᴹ䍞໮Ҏⱘ䞡㾚DŽḍ᥂ljЁढҎ⇥݅੠೑೑⇥㒣⌢੠⼒Ӯথሩ㄀कѠϾѨᑈ㾘ߦ㒆㽕NJ㾘ᅮˈ៥೑عܼ㡖㛑⦃⊩ᕟǃ⊩㾘੠ᷛޚ࢓೼ᖙ㸠DŽ೼ࠡϡЙⱘ¯ϸӮāЁˈܼ೑ᬓणྨਬǃ䋶ᬓ䚼䋶⾥᠔ॳ᠔䭓䌒ᒋ᳈ᰃᦤߎሑᖿ᥼䖯⦃๗⿢ᬍ䴽ˈᓔᕕ⦃๗⿢ˈ䗮䖛㒣⌢᠟↉⎬≄㨑ৢѻ㛑ˈᬍ୘⦃๗䋼䞣ⱘᓎ䆂DŽᴀ᭛ᇚゟ䎇Ё೑ⱘ೑ᚙˈҢᅲ䰙ᚙމߎথˈ䆎䗄៥೑ᓔᕕ⺇⿢ⱘᖙ㽕ᗻϢৃ㸠ᗻˈ᥶䅼݊Ϣ∵ᶧ⿢ǃ㞾✊䌘⑤⿢ǃ⫳ᗕᡸ⿢ঞ݊ҪⳌ݇⿢⾡ⱘ݇㋏DŽ䗮䖛׳䡈೑໪ᓔᕕ⺇⿢ⱘ㒣偠ˈᦤߎ៥೑⺇⿢ࠊᑺᵘᛇDŽ݇䬂䆡˖⺇⿢˗⦃๗⿢˗݇㋏˗ゟ⊩IVABSTRACTSeriousenvironmentalpro

3、blemssuchasfog,gotmoreandmoreattentiontoenvironmentalprotection.AccordingtothelawofthePeople'sRepublicofChinaonthetwelfthfive-yearplanfornationaleconomicandsocialdevelopmentprogram,itisimperativetofocusontheenergyconservationandenvironmentalprotectionlawsinourcountry.In"twosessions",

4、theCPPCCnationalcommittee,JiaKang,putforwardtopromotethereformofenvironmentaltaxesassoonaspossible,througheconomicmeanstoeliminateproductioncapacity,improvetheenvironmentquality.ThisarticlewillbaseonChina'snationalcondition,embarkingfromtheactualsituation,discussesthenecessityandfeas

5、ibilityoftheintroductionofacarbontaxinourcountry,andthendiscussestherelationshipbetweencarbontaxandpollutiontax,naturalresourcetax,ecologicalprotectiontaxandotherrelevanttaxes.Attheendofthearticle,Throughtheintroductionofacarbontaxexperiencefromforeigncountries,Iwillofferlegislations

6、uggestionsontheframeofourcarbontaxsystem.KeyWords˖carbontax˗environmentaltaxes˗relationship˗legislationVⳂᔩᨬ㽕.................................................................IVABSTRACT.............................................................VⳂᔩ.....................................

7、............................VIᓩ㿔..................................................................1㄀ϔゴ⺇⿢ⱘϔ㠀⧚䆎..................................................2㄀ϔ㡖⺇⿢ὖ䗄.....................................................2ϔǃ⺇⿢ⱘὖᗉ......................................................2Ѡ

8、ǃ⺇⿢⧚䆎෎⸔.....