Study The Introduction Of Environmental Tax In China Under The Condition Of Low Carbon Economy

In the strategy of sustainable development, environmental regulation means to find feasible is an important subject of public administration. Environmental tax,is an economic means of environmental regulation, can internalize the external costs have the resources and the environment in use, make up for the defects in the existing market system, reflect the "polluter pays" principle, and gradually become one of the most important ways to promote sustainable development.Low carbon economy has been agreed that the construction of a resource-saving and environment-friendly society development mode is the most effective, low carbon economy is the essence of the sustainable development of economy, basically covers all the industrial areas of the economy and society,known as the "fourth global industry wave". The development of low carbon economy need to cooperate with the system of technology and system, which means the tax is an important part of system security. Carbon dioxide and other greenhouse gas emission reduction promotion with a carbon tax and other economic means, has become an important option for some countries to cope with climate and environmental issues. Levy carbon tax is an effective measure to curb carbon emissions, the generally recognized by the international community on the one hand, the introduction of a carbon tax would reduce the consumption of fossil energy, encourage and guide enterprises to take a low-carbon development path, promoting the transformation of the mode of economic development; on the other hand, the introduction of a carbon tax will perfect our country current tax system and complement, more to Protect environment.This paper from the perspective of the theoretical basis of environmental tax and the angle of impact on the economy, analyze the defects of current environmental protection tax system and the difficulty of solving practical problems, from the reconstruction of tax levying the special environmental tax is the perspective of building a low carbon economy and improve the current tax system. Research results on the basis of domestic and foreign experts and a carbon tax, carbon tax on Western pioneer countries levy summed up the experience and lessons, further analysis of the problems in our current policies related to carbon dioxide emission reduction policies and on this basis.according to the current development of Chinese economy and society, put forward the construction of carbon tax structure design for Chinese situation,offer the decision basis for improving construction of environmental tax in China and the system.