| The mode of Carbon tax legislation refers to an organic whole which was formedby specific subject based on certain powers and procedures and followed the usualway, basic program and standard style during the process of the carbon tax legislation.It is not only the product of historical situation but also the national situation. Thedifferent mode of carbon tax legislation represents different value and expectations oflegislators. Scientific and rational choice of carbon tax legislation mode can not onlyreduces the cost (including the cost of legislation, law enforcement and judicial),relieves the resistance during the process of implementation of a carbon tax, dealswith the relationship between the carbon tax and related taxes, and promotes thecurrent tax system coordination, but also exerts importance on boosting the currenttax system reform, and creating a more efficient, convenient and green taxationsystem.Therefore, the mode of carbon tax legislation is a very significant theoreticalresearch topic. However, there is little study on it in the academic circles, whichobviously block the process of promoting Chinese carbon tax legislation.Specifically, this paper is divided into five parts altogether:The introductory part of the thesis includes the research background, researchsignificance, research status, research methods and innovations.In the first part, this paper reveals the analysis of the basic concept of carbon taxlegislative model and the core concepts which related to it and then it presents thefurther discussion of the basic connotation, properties and research significance of thelegislative model.In the second part, this thesis presents the review, analysis and summary ofChina’s carbon tax reform and the reform experience, the legislative principal as wellas guiding ideology abiding by the historical analysis method since the tax reform of 1994in China, which can provide reference for reasonable selection of the legislationmode of carbon tax in China.In the third part, Firstly, it achieves the goal of summarizing the mode of carbontax legislation in foreign countries by using comparative analysis method. Secondly, itcompares and analyzes the different tax legislation mode in different foreign countriesto figure out the common experience of carbon tax legislation in these foreigncountries. Finally, it summarizes and refines these experiences and therefore reachesthe conclusion that in China when choosing the mode of carbon tax legislation thelocal conditions should be fully considered and at the same time the coordination oftax system and implementation strategy etc also should be paid more attention.The fourth part is a core part of the thesis. Firstly, it presents responses to thethree different kinds of carbon tax legislation model proposed by academia. Besides,the value standard of Chinese carbon tax legislation mode is put forward consideringthe situation of our country. And therefore safely draw the conclusion that‘‘environmental tax†mode should be the best choice of our carbon tax legislationbased on the analysis and reconstruction the three kinds of legislative models whichput forward in academia. Finally, this article puts forward some feasible suggestionsfor the “environmental taxes†model from the aspect of the implementation strategyand the legal form. |
