本篇论文目录导航：
【题目】区域经济协调发展下碳税问题探究
【第一章】
碳税制度概念介绍和写作背景
【第二章】
国外碳税的实践及启示
【第三章】
碳税对我国区域发展的影响
【第四章】
促进区域经济协调发展的碳税设计及建议
【总结/参考文献】
区域经济协调发展下碳税体制研究总结与参考文献
摘 要
环境问题日益严重，气候变暖逐渐加剧，国际社会开始采取和尝试各种对策。碳税作为节能减排的激励政策，其在国际上的理论研究和实践经验已经较为成熟。欧洲国家和美国加州都有较为完备的碳税制度，澳大利亚和日本也已经开始探索碳税制度。这都为我国引入碳税提供了宝贵经验。
我国有关碳税的理论研究已有数年，但是依然没有形成较为统一的意见，政策制定部门也没有给出明确观点或政策试点。本文结合以往学者的研究结论，从促进区域经济协调发展的角度对我国碳税制度设计进行了更深入的研究，旨在尽量避免征收碳税带来的消极影响，充分发挥其积极作用。在研究方法上，本文采用理论研究与实证研究相结合的方式。通过吸收国外学者的研究前沿，总结国外碳税实践经验，反思目前我国学者对碳税问题的争议，同时考虑我国经济发展阶段、地域特征和生态环境等因素，从理论层面提出了我国碳税设计的要点。借助目前比较流行的计量经济模型，运用最新数据对碳税征收的影响进行了模拟和评估，旨在从实证分析层面预测我国征收碳税之后的问题，以此来完善前期设计。最后本文从具体的税收要素入手，对碳税原则进行细化。
本文共分为四个部分。第一部分是概念介绍和写作背景，主要介绍了与碳税有关的概念，作者选题的理由和目的，并对国内外目前有关碳税的研究进行了阐述，同时列举了本文所用理论，希望在此基础上有所创新。第二部分介绍了外国的碳税实践，包括芬兰、丹麦、荷兰、美国和澳大利亚。欧洲国家征收碳税时间较早，我们可以借鉴其成功经验，美国只是部分地区征收碳税，其国情与中国较为类似，因此有选择性的吸收其经验教训，而澳大利亚只是刚开始碳税试点，可以作为中国碳税的引路人。第三部分从理论层面和实证层面对中国开征碳税后的影响进行了分析，包括经济发展、区域减排、收入分配和区域税收负担平衡角度，综合来看，征收碳税对各区域的影响机制是复杂的，影响结果也是不确定的，重点在于碳税税制设计。第四部分是政策建议，结合前文的研究给出了碳税征收的原则、碳税设计的要点和其他配套辅助措施，以进一步完善碳税机制，强化征收效果。
本文碳税制定着重考虑了区域经济协调发展、区域主体功能定位和各区域内居民收入分配差距等因素，为碳税制定者提供了更加全面的视角，希望可以通过本文拓宽我国发展低碳经济的渠道，为我国经济的可持续发展再添活力。
关键词：碳税 区域经济 碳税设计
Abstract
Environment problem is becoming more severe, and climate warming isincreasing faster, which result in that the international society start to explore and tryany countermeasure as they can find. The carbon tax, as a policy to motivate peopleto save energy and reduce emission, has been relatively mature in terms of boththeory and practice. There are complete carbon tax in The European and California inAmerica, while Australia and japan are trying to levy carbon tax. All of above give uslots of valuable lessons for introduce carbon tax.
Lots of Chinese experts and scholars have spent many years to study carbon tax,but there isn't one agreed opinion until now, either the authority haven't givenspecified suggestion and pilot policy. Combing with the existed conclusion fromthese scholars, perspective from promoting coordinated development of regionaleconomy, this paper studied Chinese carbon tax system deeply, which intends to yieldthe greatest positive function instead of negative effects. By absorbing the frontier offoreign professors' research, summarizing other countries' practical experience,rethinking the dispute about our carbon tax problem, and considering the economicdevelopmental period, geographic features, environment and so on, the author comesup some key points of our carbon tax system in theoretic aspect. By virtue ofprevailing econometric model at present and the latest data from NBS, the authorintimates and assesses the effect of levying carbon tax, intending to forecast thehidden troubles that will come out after carrying out. This will let us consummatecarbon tax at beginning. At last, the paper enrich and perfect the tax policy, from theoutline of tax element.
The paper includes four sections. The first section is called concept introductionand writing background, which tells us definitions, the reason and significance, andalso state foreign and native study about carbon tax, list the theory used in this article,only aims to have some innovation. The second section introduces carbon taxpractice in other countries, such as Finland, Denmark, Netherland, America andAustralia. Some European countries have taken carbon tax many years, from who wecan learn a lot. While only a few states of America have taken carbon tax, we can getsome selective experience based on the similar situation. And Australia is our guiderwho have just started carbon tax. The third section analyzes the influence that carbontax on, includes regional economic development, emission reduction, incomedistribution and tax burden balance. We find that the influence mechanism is complex,and the consequence is uncertain, which depends on the carbon tax design. The lastsection is policy suggestion, which gives out the principle of carbon tax-taking, thefactors of carbon tax-design and other supporting auxiliary measures, aiming tofurther improve the mechanism of the carbon tax and strengthen the result.
When designing carbon tax policy, the author think more about balancedeconomic development between regions, regional main function orientation andresidents income gap between one region, which give the authorities morecomprehensive angle. We hope that this paper may widen the road of our countrydeveloping low carbon economy, also add more vigor for sustainable development ofthe economy of our country.
Key words: carbon tax,spatial economy,carbon tax design
目 录
一、 概念介绍和写作背景
（一）碳税的概念界定
（二）选题背景和意义
（三）国内外研究综述
（四）理论基础
（五）写作方法和创新
二、 国外碳税的实践及启示
（一）主要国家碳税制度情况介绍
（二）国外碳税制度的特点
（三）国外碳税制度对我国碳税制度建设的启示
三、 碳税对我国区域发展的影响
（一）碳税与区域经济发展
（二）碳税与区域减排
（三）碳税与收入分配
（四）碳税与区域税收负担
（五）实证分析
四 促进区域经济协调发展的碳税设计及建议
（一）碳税设计的目标
（二）碳税设计的基本原则
（三）碳税设计要点
（四）相关配套措施
总结
