本土語境下碳稅納稅主體責任的分配原則與實現進路

Distribution Principles and Implementation Approaches of Taxpayer Liability for Carbon Tax in Local Context

在「雙碳」戰略背景下，碳稅作為國家氣候治理體系的重要制度選項，其開徵具有現實必要性，不僅源於對溫室氣體排放外部性的矯正功能，更是體現「十五五規劃綱要」提出的關於實施促進綠色低碳發展的財稅政策的制度需求。當前，碳稅制度的規範性建構面臨本土語境下基於經濟發展與社會公平雙維面向的納稅主體責任配置挑戰。碳稅納稅主體責任配置體現為一種特有語境下的公共責任配置，是碳稅制度設計的規範起點和實際運行的合法性基礎。然而，中國大陸碳排放行為呈現出明顯的「歷史不對稱、區域不均衡、主體異質性」特徵，納稅主體的責任分配無法依靠單一原則或者多原則簡單並用而完成，架構一項將「污染者付費原則」「受益者付費原則」與「有能力者付費原則」遞進適用的「混合責任原則」，並據此構建以「時間維度」「空間維度」疊加「實體維度」的納稅主體責任分配體系，為劃分碳稅制度中的歷史排放責任、區域發展責任與微觀實體責任提供可行思路。

Under the“Dual Carbon”strategy framework, carbon taxation emerges as a crucial institutional option within China’s national climate governance system. Its implementation demonstrates both practical necessity, stemming from the corrective function of addressing greenhouse gas emission externalities and institutional alignment with the“15th Five-Year Plan for National Economic and Social Development”which advocates fiscal policies to promote green and low-carbon development. Current challenges in establishing carbon tax regulations involve configuring taxpayer accountability mechanisms that balance economic growth and social equity within China’s unique socio-economic context. This accountability framework represents a distinctive public responsibility configuration, serving as both the normative foundation for policy design and the legal basis for operational implementation. However, China’s carbon emission patterns exhibit pronounced characteristics of“historical asymmetry, regional disparities, and heterogeneous stakeholders.”Traditional accountability models cannot be effectively implemented through simplistic single-principle approaches. It is essential to establish a“mixed liability principle”that progressively applies the“polluter pays principle,”“beneficiary pays principle,”and“capable pays principle.”Based on this framework, we can develop a tax liability allocation system integrating temporal, spatial, and entity dimensions. This approach provides actionable insights for delineating historical emission responsibilities, regional development obligations, and micro-level entity liabilities within carbon tax systems.