| Since the reform and opening up, China’s economy continued rapid development, people’s living standards rising. But at the same time, in recent years more and more environmental issues are becoming increasingly attracted people’s attention:Severe haze make people cannot see the blue sky; the pungent smell of the river make people difficult to bear; Diminishing green let people disappointed. Carbon tax as a kind of environment tax not only beneficial to improve our country’s tax structure can also adjust the behavior of people to use the environmental resources and reform our country’s environmental problems, especially the atmospheric environmental problems.This paper discusses the feasibility of a carbon tax system implemented in our country form three part:Summary of carbon tax, foreign practical experience and establish carbon tax system in our country. The first part focuses on the analysis the basis theoretical of carbon tax system and establishes fair values of carbon tax. The second parts introduces the carbon tax system of developed countries, then mainly discusses the advantages and disadvantages of the national tax system and characteristics and learn the mixed tax system, low tax rates, and more preferential tax system, and many other advanced experience. Last part analyzes the necessity of the introduction of a carbon tax. And I has analyzed our country facing the developing unbalance of east and west, urban and rural development is not balanced and the industry development and other issues when we establish the carbon tax. Then the author from the following several aspects put forward her opinions on the architecture of a carbon tax system in China, such as tax system structure, tax rate, tax object, tax incentives and so on. |
