A Study On The Issue Of Levying Carbon Tax In China

After the U.N. Climate Change Conference held in Copenhagen, it has been a highlight of the world that how to reduce carbon dioxide emissions, control the total amount of greenhouse gases to deal with the global climate change. Carbon dioxide is the most important greenhouse gas which causes climate change and accounts for more than 60% of the total greenhouse gases, so an important challenge all the countries are facing is how to reduce carbon dioxide emissions. At present, our country's carbon dioxide emissions have been ranked first in the world, with the rapid development of our economy, our country is facing the huge pressure of reducing carbon dioxide emissions. If carbon dioxide emissions cannot be controlled effectively, not only the problem of global climate change cannot be solved, but also the sustainable development of our country economy, resources, environment, population will be affected. International practice has proved, by reducing carbon dioxide emissions to deal with climate change, in addition to the law, administrative and other's means, taxation means(i.e., carbon tax ) has become one of the most effective economic means. Our country should attach weight to the action of carbon tax on reducing carbon dioxide emissions seriously, this paper aims at studying on the issue of levying carbon tax in China.The thesis is divided into six parts. The first part is the introduction, introducing the research background, significance, the relative theory and research situation of carbon tax at home and abroad. The second part expounds the situation of our country's carbon dioxide emissions and analyses the influencing factors of our country's carbon dioxide emissions. The third part analyses on the necessity and the feasibility of levying carbon tax and puts forward to the problems our country have to face on levying carbon tax. The fourth part introduces the experience of carbon tax in Finland, Norway, Sweden, Denmark, the UK, Japan, and the enlightenment from these countries provided information for our country about levying carbon tax. The fifth part analyses the "carbon tax" of our country's current tax system comprehensively and uses the model to analyse the influence of levying carbon tax in our country. In the sixth part, on the basis of the real situation of our country and the international experience of the carbon tax, this thesis brings up the target, principles, the design of relative elements and supporting measures about levying carbon tax in our country, constructing the carbon tax system of conforming China's development and its own characteristic.