在《巴黎气候变化协定》框架下,中国提出了较高的减排承诺。为实现该目标,在现有减排体系外,还需要积极创新气候变化应对措施。碳税已经被国际实践证明是一种行之有效的减排措施,可以被我国立法采纳。在征收碳税前,对其立法问题进行系统研究,可以为立法实践提供有益参考。关于我国碳税立法,重点应解决好立法的宏观构思、微观设计和征管流程三方面问题。就宏观构思而言,建议采用《碳税暂行条例》这一名称,以可持续发展作为立法理念,把切实减排温室气体作为立法目的,采取渐进式的立法思路,以税收法定、税收公平、税收效率、生态优先、风险预防和全程监管作为指导原则;就微观具体制度设计而言,建议确立恰当的计税依据、征收阶段、税目、纳税义务人、税率、税收归属、税收减免等碳税实体性要素;就征管流程而言,建议采用税收和保证金相结合的模式,确保碳税足额征收。 Under the framework of the Paris Agreement on Climate Change, China has proposed a higher commitment to reduce emissions. In order to achieve this goal, in addition to the existing emission reduction system, it is also necessary to actively innovate climate change response measures. Carbon tax has been proved to be an effective reduction measure by international practice and can be adopted by our country’s legislation. A systematic study of its legislative issues before carbon taxation can provide a useful reference for legislative practice. On China’s carbon tax legislation, the focus should be to solve the macro concept of legislation, micro-design and collection and management processes in three areas. As far as the macro concept is concerned, it is suggested to adopt the name of the “Provisional Regulations on Carbon Tax”, to take sustainable development as the legislative concept, to take practical emission reduction of greenhouse gases as the legislative objective, to adopt a gradual legislative approach, adopt statutory tax revenue, Tax efficiency, ecological priority, risk prevention and full supervision as the guiding principles. In terms of micro-specific system design, it is suggested to establish appropriate tax bases, tax periods, tax items, taxpayers, tax rates, tax ownership, tax relief and other carbon taxes In terms of the collection and management process, it is suggested that a combination of taxation and margin be adopted to ensure full collection of carbon tax.