摘要
环境保护税和碳排放权交易、排污权交易市场定价机制以及碳税,都是重要的绿色减排机制。从理论上分析,环境保护税与其它绿色减排机制具有四个方面相同的共性化特征和六个方面不同的差异化特征。研究的启示和展望表明:环境保护税和绿色减排定价机制之间是互补关系而非互替关系,国际合作减排机制更为复杂,但中国和欧盟可以合作创建以人民币、欧元作为减排交易指定结算货币的"中欧碳币"体系。理清环境保护税和其它绿色减排机制之间的理论关系,对于完善环境保护税征收实践,探索各种绿色减排机制的价格形成、运行、调控、传导和国际协同,具有重要意义。
Environmental protection tax and carbon emission trading, pricing mechanism for emissions trading market and carbon tax are important green emission reduction mechanisms. Theoretically, the environmental protection tax and other green emission reduction pricing mechanisms have the same common characteristics and six different differentiation characteristics in four aspects. The study believes that the environmental protection tax and the green major emission reduction pricing mechanisms are complementary rather than interchangeable. The international cooperation emission reduction mechanism is more complicated, but China and the EU can cooperate to create a designated settlement with RMB and Euro as emission reduction transactions. The "Central European Carbon Coin" system of money. It is of great significance to clarify the theoretical relationship between environmental protection tax and other green emission reduction mechanisms, to improve the practice of environmental protection tax collection, and to explore the price formation, operation, regulation, transmission and international coordination of various green emission reduction mechanisms.
引文
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(1)比如:1973年有9篇环境保护文献见诸学术期刊,其中1月31日出刊的《环境保护》就有3篇(中国科学院刘东生的《环境污染与环境保护》,北京林学院孙筱祥的《城市绿化对环境保护的作用》,北京市环保所过祖源的《节约用水与环境保护》)。