The Rationality Study Of Carbon Tax Rate

Currently, the CO2emission of our country rank the highest of the world. With the rapid development of our country’s economy, we are facing tremendous pressure to reduce emissions of carbon dioxide.In oreder to show the strong commitment to reduce emissions,our country set the target of greenhouse gas emission reduction:by2020,the per unit of GDP carbon dioxide emissions deline40%‐45%than2005,and make it as obligatory target into national economic planning.According to the experience of developed countries,levying carbon tax has been one of the most effective economic measure to reduce the carbon dioxide emissions.It is necessary to put the design of carbon tax system on the agenda.The tax object.taxpayer of carbon tax will not be difficult to solve,the grim reality must be the decision of tax rate.Tax rate play an important role in a taxation system.The design of the tax rate concerns if taxation system runs smoothly.Base on these backgrounds, we elaborate the carbon tax theory and review the practice of foreign countries as referential experience of our country,then set the initial tax rate under the reduction target.In addition, this article use the optimization model of cost reduction to optimize the initial tax rate under the cost minimization.In the long run,we can build up the long‐term carbon emission reduction targets by the international carbon budget allocation scheme,then adjust the tax rate stage by stage according to the completion of emission reduction target.It means we can build up a dynamic rate adjustment mechanism,so we can give advice to our country about levying carbon tax.