Sheng Liying
School of Economics
Abstract: The problem of climate is an important problem that the world must face in recent years. By IPCC’s (Intergovernmental Panel on Climate Change) identified, the main reason in the last 50 years of climate warming is the human’s activities from industrial revolution. The activities of human’s burning fossil and destroying the forest lead the thickness of greenhouse gas of the main proportion of CO2 increasing quickly. The global climate becomes warmer, and the temperature of earth’s surface rises. The greenhouse effect exacerbates. Extremeness weather happens frequently and intensively. Carbon emission reduction is the globe’s common sense. There are many ways to promote the carbon emission reduction. Because the positive externalities of carbon emission reduction limit the effect of marketing method, a lot of researchers stand on the view of government’s macro policies and pay more attentions to use financial policy to know and solve the carbon emission problem.
As a responsibility country, though we won’t take history liability in carbon emission, our country takes active endeavor to reduce our country’s carbon emission from the Kyoto Protocol. We establish our country’s carbon emission reduction aim, and take many financial measures such as budget input and financial subsidy. Some of the measures have make active effect. But we also face a lot of challenges in carbon emission reduction, such as a challenge in reducing the degree of association between economic growth and carbon emission, a challenge on facing the United Nations Framework Convention on Climate Change to China’s developing country status, a challenge in changing social development mode, a challenge in building a long-term carbon emission reduction mechanism. Therefore, China needs to build up a financial carbon emission reduction mechanism to promote the development of China’s carbon emission reduction.
From the view of macro policies, the dissertation collects and evaluates the international and national researchers’ opinions, and expatiates the theory basis for carbon emission reduction. It uses economic and game theory method to have a deeply discussion on the main financial instruments of the carbon emission reduction and their function mechanism. All of these provide a solid theoretical foundation and basis.
In order to fully reflect the current situation, the dissertation use statistic method from total emission, per emission, carbon emission intensity to analyst it. In this dissertation, measurement method is used to verify the carbon emission reduction effect of our country’s financial policies and the effects of tax policy. In the empirical test of our country’s carbon emission policy, the conclusions are (1) the carbon emission reduction effect of fiscal expenditure is superior to the tax policy, and we should enlarge the investment of carbon emission reduction. (2) the carbon emission reduction effect of “semi-carbon tax” is not significant. It is necessary to have an innovation on tax system. (3) the government should not take all expenditures of carbon emission reduction. We can use fiscal policy to promote other social entities’ investment. In the empirical test of carbon emission tax policy, the conclusions are (1) on the effect of income distribution, the carbon emission reduction tax policy enlarge the income gap between the capital owners and labor owners. (2) on the effect of energy using, the carbon emission reduction tax policy is not significant. (3) on the economic growth, now the carbon emission reduction tax policy not only hasn’t limited the economic growth but also incentive it in a low degree. In connection with the empirical analysis, the dissertation summarizes the primary problems of our country’s financial carbon emission reduction policy. The problems on macrocosm level are: the financial funds expenditures are not sufficient, and the funds’ using effect is not well. The financial policy instruments are dispersing, and haven’t come into being the policy mix power. The financial policy supports the carbon emission reduction is not continuous, and the stress fields’ supporting is not sufficient. The guarantee of funds is low. The financial regulation relies more on administrative tools and the government’s direct input, and the marketing regulation is weak. The “converse encouragement” in current financial policy reduce the policy’s effect. Then the dissertation from administrative instrument and tax instrument has a deep discussion of problems on operation level. Finally, it analyzes the reason of the problems on macro environment, investment entities and policy system.
Using comparative study method, the dissertation analyzes the typical countries’ financial policy of carbon emission reduction such as England, European Union, Japan, America, India, Korea, and use the experience of other countries for reference. The dissertation also analyzes the applicability and particularity when we use the experience of other countries for reference. Finally, the dissertation builds up our country’s financial policy system in connection with international practices and our situation. It also advances the fiscal revenue policies and financial expenditure policies to promote China’s carbon emission reduction. On the sides of innovating the fiscal revenue policies, the main instruments are integrating and innovating the current tax, and beginning to collect carbon tax in a proper way at proper time. On the sides of innovating the financial expenditure policies, the dissertation brings forward some detail measures from budget input policy, government procurement, transfer payment and tax expenditure. At last, in order to improve the financial policy of carbon emission reduction, the dissertation make construction of the supporting measures from laws, financial market, industrial structure, international exchange and cooperation, market mechanism and public low carbon consciousness.
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【气候变化】中国碳减排财政政策研究.pdf
