Research On The Construction Of Carbon Tax Legal System In China

Under low carbon economy and the development of circular economy, a carbon tax system came into being, a carbon tax in our country legal system building, many scholars for its effect on the economic development and enterprise competitiveness concerns, the design of a carbon tax preferential policies are important, implement effective carbon tax preferential policies, the economic and industrial development can play a positive role in promoting. Especially in today’s global warming, environmental problem has become one of the global problems facing the world, energy conservation and emissions reduction, to prevent the negative effects of global warming and has become a general consensus around the world and international organizations. Countries around the world to the United Nations framework convention on climate change and the Kyoto protocol as the core, are suitable for their country’s carbon tax system, which provides reference for the establishment of a carbon tax system in China and draw lessons from.Paper, by using the method of literature study and comparative analysis of the theoretical basis of constructing carbon tax law system in China and related policy research, analysis of related influence of the differences on different system construction, starting from the actual national conditions of our country, on the basis of the system of other countries for reference, puts forward Suggestions on carbon tax system construction in China.Thesis is divided into six parts, the first part is introduction, introduced the thesis research purpose, significance, analyzed the structure of the research both at home and abroad and on paper, the innovation points and research methods. The second part, elaborates the concept, the origin of carbon taxes at the same time from three aspects:legal, economic, and social to explore the theoretical basis of tax system. The third part from the ease international pressure, the transformation of the pattern of economic development, reducing environmental pollution, improve the domestic environment tax system needs and promoting fair competition five aspects of the necessity of establishing a carbon tax system in China, and based on solve the environmental crisis and improve the emission system of our country through analyzing the feasibility of carbon tax legislation. The fourth part from the carbon tax system on the impact of the economic and social, combining the existing relevant laws and regulations and policies in our country, to establish and improve China’s carbon tax system provides practical experience. Fifth part to establish a carbon tax system earlier system of work on several developed countries, combining the characteristics of different national conditions and complete system, seeks to achieve reductions in common, will be quoted to the legislation in our country draw lessons from foreign system. Sixth part based on the situation of our country, from the legislation principle, a carbon tax legal system is the basic requirement and relevant supporting system, etc., to establish a carbon tax law system in our country puts forward the specific ideas, hope that our carbon tax system and environmental law system perfect provide some valuable Suggestions, strive to build China’s carbon tax system, and realize the sustainable development of economy and environment.