Tax Policies Analysis Of How To Promote The Development Of Low-carbon Economic

With economic development and the process of industrialization there is increasingly serious environmental pollution, especially after the 21st century. People pay more attention to these environment problems which are brought by extremely weather disasters and global warming. During the Copenhagen Climate Conference, it has been main direction of development to establish a resource-friendly economy with low carbon emission and national energy saving society.Facing to the global warming, we proposed the low-carbon economy. It has been a long time since we proposed the concept of "global warming". Svante·Arrhenius was Swish scientist who firstly found global warming. Since then people have paid more and more attention to effects of global warming. Global warming refers to more greenhouse gases emissions, which is brought by generally usage of energies that contain much carbon. Especially since 19th century, the amount of energy consumption has grown rapidly. As the rapid developments of economy, there are more and more relevant environmental problems. For example:the diversity of living beings has been negatively affected; the vegetation has degenerated and deserts increased; crops have dropped in production; the river runoffs have decreased; and extreme weathers hit us a lot. Today, Human beings think about their activities over and over in order to find solutions, in which background the low-carbon economy came up. Governments of many countries have formulated some policies to stimulate low-carbon economy, in which tax policies have played an important role.The taxation is an important macroeconomic policy of the Government, which can make most efficient arrangement of resources. Taxation is also a useful method to stimulate economy and a mandatory tool for public administration, which is the most frequently used tool by various countries to promote low-carbon economy. There are two functions of tax policies:One is the tax reduction which is related to the application of low-carbon energy, low carbon technologies and low-carbon products. The other is compulsory tax policies on industries with high carbon emissions or excessive consumption of resources. The former are preferential policies to promote low-carbon energy, low carbon technologies and low-carbon products. The latter are punitive policies to restrict industries with high carbon emissions or excessive consumption of resources. These will play an important role to reduce pollution, to promote effective low-carbon technologies, to regulate people's behaviors, so as to save resources and protect the environment.This paper is composed by five parts. In the first part, I introduced the origin of low-carbon economy and some relevant domestic theories. In the second part, I stated theories which illustrate how tax policies can improve low-carbon economy. Based on theories of Public administration and environmental economics, we made necessity analysis and feasible analysis of low-carbon economy. In the third part, according to different purposes, we made further analysis of tax policies of different counties and their effects. Then we mainly focused on policies which can provide models for us. The forth part is the main body of this paper, in which we analyzed the current low-carbon policies of China according to different categories of taxes. Then we concluded deficiencies of current policies. In the fifth part, we proposed some feasible suggestions.There are some domestic and international researches on environmental tax. Chinese scholars have proposed some conceives about green taxation reform, while these ideas need to be further improved. Based on domestic and international theories, we have reflected taxations of China, and researched tax policies and regulations which are relevant to low-carbon economy. Finally, from the perspective of improving the taxation, we proposed some suggestions and strategies to promote low-carbon economy.