The Studies Of Carbon Tax System In China Under A Low-Carbon Economy Environment

With the development of social and economy,people realized the bearing capacity of the nature has failed to meet the demand of resources of human, The concept of sustainable development was introduced to resolve the tension between economic growth and environmental quality. Many countries begin to pay more attention to the relationship between the economy and the environment, try to get development and environment existing coordinately, then arose again a series of concepts,just like "Green Economy""Circulation Economy" and so on,they all had relationship with the model of economic development. Even so, they still can’t fight global warming which brings the serious of challenges to the survival and development of mankind, economists put forward several economic development mode based on the theory of economics and several model of economic development told about above, and put forward the concept of Low-Carbon Economy. Low-Carbon Economy, that based on the economic model of low energy consumption、low pollution and low emission, a Low-Carbon Economy have the essence of the efficient energy utilization、the development of clean energy and the pursuit of green GDP,the core of Low-Carbon Economy is the energy technology and the innovation of the technology of reduction emission, the innovation of the industrial structure and system and the fundamental transformation of the human idea to survival and development. China as a major developing country, are also facing the economic and environmental development unbalanced even in the development of Cycling Economy mode,especially,the fact of warming climate force people to pay attention to the protection of the environment, and the development of Low-Carbon Economy is imperative.Because collecting the carbon tax has advantages in slowing the pressure of carbon emissions, in transforming of the mode of economic development, and in building the environment tax system in our country perfectly and so on, the carbon taxation is the first option we have to transform the economy to a low-carbon model. This paper will be focusing on the question of how to create a reasonable practice of carbon taxation in a Low-Carbon Economy,expound the Low-Carbon Economy、carbon tax and some related concepts and connotation of theoretical basis,put forward the lack of existing tax system,analyze the necessity and influence of collecting the carbon tax,create acarbon tax system,put forward policy suggestions and concrete suggestions from foreign countries,the paper will further explore the effective approach for China to develop a Low-Carbon Economy with continuing economic growth.