中文摘要
我国以煤炭为主的能源结构，促使煤化工行业在我国能源经济体系中承担极为重
要的保障作用。但也正因如此，使得煤炭开发利用，成为了我国主要的温室气体排放
来源。随着国际社会对气候变化、温室气体减排问题的重点关注，可持续发展的理念
愈加深入人心。为此，21世纪以来，各国都不约而同的陆续出台了区域性的环境保护
政策。基于可持续发展理念，我国于2020年，提出了2030年将二氧化碳排放控制在
顶峰，2060年实现碳排放与碳吸收平衡的碳中和愿景。为达成这样的目标愿景，碳中
和将无疑成为影响我国国民经济发展的重要约束条件。我国国民经济的各行业中，煤
化工行业既以煤炭为原料，又需使用煤炭提供动力，从而具有明显的高碳排放特征。
如何在接下来的碳中和进程中稳步发展，推动行业走上绿色、循环、高效的发展道路，
已成为我国煤化工行业必须思考的问题。与此同时，煤化工行业需要认识到，税收既
作为碳中和政策的一部分，将通过税收的调节职能，促使企业做好降碳减排；又将通
过税收的财政职能，通过税收满足国家为推进碳中和而进行的公共投入需求。由此可
见，研究碳中和对煤化工行业的税负影响，具有重要的研究价值，值得思考。
本文以内蒙古阿拉善高新技术产业开发区煤化工行业作为研究对象。通过阐述研
究背景、研究意义，结合国内外对税收负担以及碳中和的相关研究成果，确定了本文
的研究方向与方法。在此基础上，就文中提出的有关概念进行了界定，并重点介绍了
有关碳中和的相关理论。本文重点针对碳中和影响下的内蒙古阿拉善高新技术产业开
发区煤化工行业税收负担变动情况进行分析。结合内蒙古阿拉善高新技术产业开发区
煤化工发展现状及趋势，煤化工企业近年税费负担情况，在总结目前涉及的碳中和政
策的基础上，最终得出了碳中和政策对煤化工企业的税负影响。并通过对内蒙古庆华
集团煤化工业务在能耗双控政策下的税费负担变动进行案例分析，进一步佐证结论。
本文在应用碳中和相关理论的同时，也十分注重将理论与实践相结合。在本文的
研究过程中，充分结合了作者在内蒙古阿拉善高新技术开发区有关部门的实际工作经
验。希望通过研究碳中和对高新区煤化工企业的税收负担，对完善相关税收政策、改
良国家税制设计，减轻企业税务负担、拉动企业生产发展，增加地方财政收入、稳定
社会公共秩序起到一定的作用。
关键词：碳中和；税收负担；煤化工

ABSTRACT
Our country's coal-based energy structure has promoted the coal chemical
industry to become an extremely important guarantee for my country's energy
economic system，but the development and utilization of coal is also my
country's main source of greenhouse gas emissions. In recent years，tackling
climate change and reducing greenhouse gas emissions have been key concerns
in the field of international sustainable development. Global and regional
environmental protection policies have been intensively introduced. my
country has also solemnly pledged to the world that carbon dioxide emissions
will reach the peak by 2030 and strive to reach the peak by 2060. Achieve
carbon neutrality. This shows that carbon neutrality will become a major
constraint for the development of various industries in the future. In various
industries，the coal chemical industry has always had the label of "high carbon".
In the context of carbon neutrality，the coal chemical industry should further
think about the future development direction and promote the circular，efficient
and green development of the industry. At the same time，the coal chemical
industry needs to realize that，as part of the carbon neutral policy，taxation
needs to play the role of tax adjustment to encourage enterprises to reduce
carbon emissions; it also needs to play the fiscal function of taxation to satisfy
the country through taxation. The need for public input to promote carbon
neutrality has important research value. Therefore，the impact of carbon
neutrality on the tax burden of coal chemical companies is worth considering.
This article takes Inner Mongolia Qinghua Group as the research object.
First，it explains the research background and research significance，the
research results on tax burden and carbon neutrality at home and abroad，and
the enlightenment of related results to the writing of this article.On this basis，

related theories about carbon neutrality were introduced，and related concepts
were defined. Then，it analyzes the tax burden of coal chemical enterprises in
the Alxa High-tech Industrial Development Zone in Inner Mongolia due to
carbon neutrality. Combining the current status and trend of coal chemical
industry development in the Alxa High-tech Industrial Development Zone in
Inner Mongolia，and the tax burden of coal chemical companies in recent years，
and summarizing the current carbon neutral policies involved， the final
conclusion is that the carbon neutral policy will affect coal chemical companies.
Tax impact. Through case analysis of changes in tax burden of Inner Mongolia
Qinghua Group's coal chemical business under the energy consumption dual
control policy， the conclusion is further supported.
While applying carbon neutrality related theories，this article also pays
great attention to combining theory with practice. In the research process of this
article，the author fully combined the actual work experience of the relevant
departments of the Alxa High-tech Development Zone in Inner Mongolia. It is
hoped that by studying the tax burden of carbon neutrality on coal chemical
enterprises in the high-tech zone，it will play a certain role in improving
relevant tax policies，improving the design of the national tax system，
reducing the tax burden of enterprises， stimulating the development of
enterprises，increasing local fiscal revenue，and stabilizing public order. effect.
Keywords: Carbon neutral;Tax burden;Coal chemical industry
。。。以下略