The Study On The Issue Of Carbon Tax In China

China is one of the few countries in the world in consumption of coal-based. Since the reform and opening up, China’s rapid economic development and carbon emissions increased year by year. The extensive mode of economic development is one of the main problems appeared in the process of economic development. China’s annual GDP growth is fast, but large Chinese GDP growth is to rely on the high energy consumption and high pollution of the environment to achieve, we need to create a number of new, environmentally friendly and clean enterprises, we need to create the external environment by means of macro to encourage enterprises to mature and we need to follow the five development concept of "innovation, coordination, green, open and sharing".In recent years, China has a close attention to the phenomenon of fog and haze, in 2010 China carried out low-carbon provinces and cities pilot work to encourage the reduction of carbon emissions, Carbon tax, as one of the means to reduce carbon dioxide emissions, is widely discussed.Carbon tax, as the name suggests, is a tax on carbon dioxide.Carbon tax levy aims to reduce the consumption of fossil fuels, so as to reduce carbon dioxide emissions, reduce the greenhouse effect, and actively respond to changes in the global climate,therefore, the introduction of carbon tax is also considered to be an important economic means to mitigate global climate change.Carbon tax began in the last century 90’s in Holland, Denmark and other European countries, and gradually in various countries. Carbon tax in China is still in the theoretical exploration stage, the experience of developed countries in terms of a carbon tax on our future carbon tax levy has a very important significance.Paper consists of six parts. The first part is the introduction. It introduces the research background, significance, research status and framework arrangements. The second part is the related concept and theoretical basis of the carbon tax, to provide theoretical support to carbon tax levy for the country.The third part is the necessity and feasibility of the carbon tax levy.This chapter focuses on the development of environmental protection taxes and the necessity and feasibility of the carbon tax levy.The fourth part through the use of panel data analysis to understand the carbon tax levy impact on China’s economy.The fifth part is carbon tax reference of Foreign Experience. Through the analysis of Finland, Sweden and Japan, and the implementation of carbon tax levied effectiveness, we can summary the characteristics of the carbon tax levied abroad. Through comparative analysis, I summary the experience we can learn from. The sixth part is the introduction of carbon tax envisaged. It focuses on the introduction of the carbon tax principles that should be followed, the design of carbon tax elements,the attribution and distribution of carbon tax revenues and related supporting measures to provide recommendations for the introduction of carbon tax.