The Carbon Tax Mechanism Of European Union And Its Implications For China

With the global warming trend is more obvious, environmental protection has become the focus of world concern, carbon dioxide is causing global warming culprit, so the world’s carbon dioxide emissions to combat climate change, as the center of gravity, have set off carbon dioxide reduction of the boom. Countries to actively take appropriate measures to deal with it, which was undoubtedly the most significant effect of the carbon tax implemented by the EU countries. As we all know, the environment, economy, politics and law are closely linked, and only through science and improve the carbon tax legislation will be clearly defined in order to make it get better implementation, thus achieving the emission reduction and environmental protection purposes. Carbon tax, that tax on carbon dioxide emissions to encourage businesses and residents to reduce carbon dioxide emissions, reduce the use of coal, gasoline and other resources to promote businesses and residents to use clean energy, energy efficiency, so as to achieve the purpose of protecting the environment. The EU member states have implemented parts of the carbon tax, carbon tax provisions within the framework of national legislation, has made significant achievements, the EU’s experience is worth the world to learn from the lead. Therefore, we need to carefully study the relevant provisions of the EU carbon tax mechanism is used as a reference for the Improvement of the carbon tax the hair. This paper is divided into an introduction, body and conclusion of three parts, of which the body also consists of four chapters.Therefore, this article is divided into four parts of several issues related to the mechanism of the EU carbon tax were introduced and studied.The first part is an overview of the carbon tax, defines the concept of a carbon tax, through interpretation of the relationship and the difference between a carbon tax and energy taxes, environmental taxes, carbon trading, carbon leakage, carbon tariffs to explore the connotation of a carbon tax, and in close connection with the current legislative policy and legislative laws concerning home and abroad, a detailed analysis of some of the theoretical basis for the carbon tax, specifically describes the theory of externalities, public goods theory, the double dividend theory, the polluter pays principle is important about the carbon tax, Porter hypothesis, etc. theoretical basis. These are some of the basics of the carbon tax, to provide bedding for later discussed the role.The second part is the EU’s carbon tax profiles, analyzes the background of the implementation of the EU Member States carbon tax, carbon tax, a comparative analysis of the practice of EU member states, the final analysis summarizes the characteristics of a carbon tax system overall EU member states, after Man of reference and carbon tax legislation perfect proposal laid the theoretical foundation has helped.The third part is the EU aviation carbon tax analysis, this part of the EU aviation carbon tax before the event starting at analyzing the legal characteristics of the EU aviation carbon tax on the basis of in-depth analysis to explore the legitimacy of EU aviation carbon tax, and from international law, international conventions and principles of fairness perspective of EU aviation carbon tax need to be perfect in order to provide a reference value for our reference and implementation.The fourth part from specific legislative and legal measures to improve our response to the angle of aviation carbon tax carbon tax to find inspiration EU carbon tax on China, I hope to provide ideas and references for research and legislation of the carbon tax legislation.