Research On Tax Policy System For Development Of Low-Carbon Economy

Resources and environment are conditions for human survival, Carbon emissionscaused global warming and a series of environmental problems has becomeincreasingly drawn worldwide attention, the development of low-carbon economy asthe main way to solve this problem has also been accepted by many countries.Western countries have taken action early to formulate development of tax policy onlow-carbon economic,on energy conservation has played a very good effectChina has also been emphasized energy saving, low-carbon importance ofenvironmental protection in recent years. Premier Wen Jiabao at the climateconference in Copenhagen on behalf of the Chinese government has made carbonemission reduction commitments that to the2020carbon dioxide emissions per unit ofGDP than in2005intensity by40%-45%. State leaders on many important occasionsmentioned the need to develop low-carbon economy.taxation is an effective means topromote the development of low-carbon economy, which is proved in the theory andpractice,we should give full play to its role in regulation. However, our current taxpolicy does not exist in the pure sense of the low carbon tax, only part of the taxesadjust the resources and environment, but did not give full play to the effectiveness oflow-carbon, therefore research on China’s low-carbon economy of the establishmentand improvement of tax system is significance.Thesis systematic analysis taxes and tax incentive which are promoted thedevelopment of low–carbon economy. in order to better use of tax leverage, drawingon Japan, the United States, the practices of European countries, with China’s specificnational conditions in China set up to promote low carbon economic development taxpolicy proposals. First, that the establishment of the tax policy system must be strictcompliance with the principle; then from improving the existing taxes, theintroduction of carbon tax and a separate environmental tax, improve the tax incentiveand restraint policies and improve the tax to build a distribution system in four majorareas tax policy.