Study On The China’s Carbon Tax Legislation

Serious environmental problems such as fog, got more and more attention to environmental protection. According to the law of the People’s Republic of China on the twelfth five-year plan for national economic and social development program, it is imperative to focus on the energy conservation and environmental protection laws in our country. In "two sessions", the CPPCC national committee, Jia Kang, put forward to promote the reform of environmental taxes as soon as possible, through economic means to eliminate production capacity, improve the environment quality.This article will base on China’s national condition, embarking from the actual situation, discusses the necessity and feasibility of the introduction of a carbon tax in our country, and then discusses the relationship between carbon tax and pollution tax, natural resource tax, ecological protection tax and other relevant taxes. At the end of the article, Through the introduction of a carbon tax experience from foreign countries, I will offer legislation suggestions on the frame of our carbon tax system.