Research On Levying Carbon Tax In China

Global warming is one of the most important problems around the word which everycountry has to confront; carbon tax is one of the common economic means used to solveenvironmental problems in recent years. Against this background, low carbon economytreat realizing low energy, low emission, low pollution as the goal of economic form,which quickly gained the recognition around the world, and will put it into practice. Theintroduction of carbon tax is one of the most powerful policy tools for controlling carbondioxide emissions. On the one hand, it can relieve the pressure on the domestic resourcesand environment, change the way of promoting economic development, and guide theeconomy to the low carbon development reasonably; on the other hand, it will help toperfect our country’s resources and environment tax system, improve the tax system ofgreen degree.Although the carbon tax has been widely used in European and American countries, ithas not been introduced in our country. This will seriously affect the development oflow-carbon economy in our country, in addition carbon tax in China is still belongs to thetheoretical exploration stage. The experience about carbon taxes in developed countrieswhich introduced and summarized has important significance for our country, but based onthe conditions of our country, the levy of China’s carbon tax must accord with China’sspecific national conditions and Chinese characteristics.This paper is organized six parts.Firstly, this article has defined the concept of carbontax, and has selected the policy path of controlling carbon emissions from the aspect oftheory. Secondly it analyzes the domestic pressure of reduce emissions, then analyzes therelevant tax of some environment protection measures in our country presently. However,the effect of these measures is not obvious, short of controlling greenhouse gas emissionsin China, in order to develop low carbon economy, implementing a carbon tax is verynecessary. On this basis, this paper suggests impose carbon tax, based on the summary of specific practices which carried on by those international carbon leading countries. Drawlessons from experiences and lessons, put forward suitable recommendations for China’snational conditions from two aspects of system design and supporting measures carbon taxpolicy respectively. This paper also carried on the beneficial exploration about imposingcarbon tax in our country. Finally, the effects of introducing carbon tax in China has beenprospected.