国家发改委和财政部有关课题组经过调研,形成了“中国碳税税制框架设计”的专题报告。课题组表示,我国碳税比较合适的推出时间是2012年前后;由于采用二氧化碳排放量作为计税依据,需要采用从量计征的方式,所以适合采用定额税率形式;在税收的转移支付上,应利用碳税重点对节能环保行业和企业进行补贴。 National Development and Reform Commission and the Ministry of Finance related research group through research, formed a “China Carbon tax framework design” special report. Task Force said that China’s carbon tax is more appropriate time to launch around 2012; due to the use of carbon dioxide emissions as a tax basis, the need to adopt the method from the amount of levy, it is appropriate to adopt the form of fixed tax; tax transfer payments, Should use the carbon tax focus on energy saving and environmental protection industries and enterprises subsidies.