我国碳税立法模式的选择

摘要

Nowadays the introduction of carbon tax is necessary and practical in China .In reality there are two different modes of carbon tax legislation :“Independent”legislative mode and“integrative”leg‐islative mode .Both have their ow n advantages and disadvantages .Based on the status quo in China and the national acceptability ,this paper respectively analyzes the two legislative modes and accord‐ingly arrives at the conclusion that integrative environmental tax mode turns out to be the best choice for China's current carbon tax legislation mode .%时下，碳税的开征有着现实的必要和可行性。在碳税的立法模式上有“独立型”立法模式和“融入型”立法模式两种不同的形态，二者各有优劣。立足我国的基本国情与充分考虑国民的可接受性，基于不同的碳税立法模式评析，最终认为融入环境税模式才是我国当前碳税立法模式的最佳选择。