| The ecological environment we humans rely is our public property extremely protected by international community. Air pollution caused by industrial countries for human security threats as much as weapons, and they involve a broader level. It is an important issue for the international community to effectively protect our international public property. The attack of climate change caused by greenhouse gas emissions is the most import and serious problem to be solved. Carbon dioxide, as the main greenhouse gas, is a direct factor leading to global warming. The world on behalf of the Nordic countries, want to take new environmental policies as fees, taxes or carbon emissions trading etc. to control warming trend. And the cabon tax becomes a core issue among the environmental policies. Many countries levy a carbon tax in legislative form in practice. Finland first levied carbon tax in1990,causing widespread concern in the word. EU counrteies including Sweden, Finland, Denmark, the Netherlands and United Kingdom promoted carbon tax in1992and these countries constituted "Tax Carbon Club". Under the demonstration and promotion of "Tax Carbon Club"countries, Germany, Italy, Switzerland, Norway, the Czech Republic and many other countries have begun to impose a carbon tax, and have achieved significant results.As a country with large energy consumption, a large amount of emissions of carbon dioxide makes our environmental problems become increasingly prominent. The Copenhagen Accord put forward specific carbon reduction targets for developing countries. Our Twelfth Five-year Plan proposed clear development goals of energy conservation and emission reduction and basic requirements of environmental tax reform. We learn mature carbon tax system experience from Western countries combined with national conditions. Using comparative analysis method, this article makes suggestions about establishing carbon tax legal system in our country based on the dual-oriented international situation and domestic policy.This paper is divided into four parts. The first part mainly discusses the overview of the establishment of carbon tax legal system. EU aviation carbon tax raises the international topic of carbon tax. Although we were opposed to this event, it promoted the process of establishment of carbon tax legal system in our country. Faced with the grim situation about climate change, international community held meetings and setted specific carbon reduction goals for developed countries, requiring low-carbon development. According to the convention, developing countries including China have non-obligatory duty in emission of carbon dioxide. However, facing double pressures of domestic economy and international politics, we have to collect carbon tax legal sysytem.The second part of this paper specifically elaborates the concept and theoreticl basis of carbon tax. The concept of carbon tax has been clearly defined and there is no more controversy. It is yet important to compare the concept with energy taxes and environmental taxes and so on to further clarify the specific concepts of various elements. At the same time, the article cites the theory of environmental law,economics and sociology, seeking to enrich the theoretical basis for the establishment of carbon legal system.The third part describes the mature experience of carbon tax system in western countries with a larger space. It starts with the elements of legislative model, tax object, tax basis, tax rate and tax incentives. Then it compares and analyses various elements settings of carbon tax and proposes revelatory experience to our establishment of carbon tax.After all, as a new economic legal system, our carbon tax legal system can not copy foreign experience. It is essential to take cautious advance for legislators and policy makers. The last part analyses the feasibility and the two impacts for imposition of carbon tax in our country and then puts forward recommendations in line with China’s national conditions.Currently, many countries are preparing to levy a carbon tax. Of course some countries are still on the sidelines. On the one hand, they worry about it would attack domestic economy. On the other hand, they are afraid that carbon tax burden will lead to negative impact on income distribution and enven endanger public welfare. Therefore, our establishment of carbon tax legal system is not easy. It needs us to consider various factors including economic development, historical and cultural characteristics and differences in resource endowments. Thus we put it into practice step by step. |
