摘要
“双碳”目标彰显了我国在积极承担全球气候变化责任方面的大国担当，深刻体现了我国坚定走绿色发展之路的决心。在这一背景下，碳税的重要性不言而喻。本文主要探讨了应采取碳税还是碳排放权交易作为手段、采用独立税种还是融入税种这两个核心议题，并结合我国国情以及发展现状，提出了一系列切实可行的政策建议，以期为我国在推进碳减排和实现绿色可持续发展方面提供有益参考。
关键词： “双碳”目标；碳税；碳减排
Abstract
The dual carbon goals highlights our country's great power commitment to actively assume the responsibility for global climate change, and profoundly reflects our country's determination to take the road of green development. In this context, the importance of carbon tax is self-evident. This paper mainly discusses whether carbon tax or carbon emissions trading should be adopted as a means, and whether it should be adopted as an independent tax or integrated into the tax, and puts forward a series of practicable policy recommendations in light of China's national conditions and current development situation, with a view to providing useful references to promote carbon emission reduction and realize green and sustainable development in China.
Key words： Dual carbon goals; Carbon Tax; Carbon emission reduction
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