Research On The Construction Of Carbon Tax Law System In China

With the increasing of the greenhouse gas emissions, the negative impacts of global warming are becoming more and more serious to the human production and living. Carbon tax is one of the measures that all countries take to reduce the greenhouse gas emissions and improve the living environment of mankind. In developed countries, the start of the carbon tax studying is early, the fruit of the theories is full, the carbon tax system makes good effects, and varieties of policies and technology have become maturity. Our country has not collected the carbon tax and the research of carbon tax is poor. According to the serious environmental situation, the research status of the carbon tax and the good environmental effects of the foreign tax implementation, we should increase the related theoretical studies on carbon tax and try to establish the carbon tax legal system so that we could do the legal level of institutional bedding which is for the introduction of carbon tax for timely.As one of the most effective policy instruments, carbon tax, which is levied on fossil fuels according to the carbon content or carbon emissions, will reduce carbon dioxide emissions. This thesis is based on the research of legal and economics, which aims to explore the theoretical basis of the construction of Chinese carbon tax law system. In order to provide sufficient reference for the formulation of Chinese carbon tax law system, the paper offers a deep conclusion and analysis of the experience of some developed countries, such as Finland, Norway, and America. SWOT analysis method will be used in this dissertation, the four elements as advantages, disadvantages, developing chances, and threatens that covered in the construction of Chinese carbon tax law system are analyzed in detail. And the paper also provides relevant measures for the disadvantages and threatens, which also offers solid foundation for the establishment of the legal. The author considers the collection of the carbon taxes should be started at later period of the12th five year. At the beginning of the tax collection, environment tax is suggested to be involved in legislation. At the primary period of the new tax law, low tax rate, scientific reasonable tax preference should be taken into consideration. Meanwhile, the carbon audit, carbon emissions trading, carbon tax legislative hearing and other supporting system ought to be perfected too.