| The issue of global warming has received increasing attention from the international community.Global climate conferences have been convened in succession.Climate agreements have been signed one after another.People’s awareness of environmental protection has also increased,and environmental protection enthusiasm has been increasing.Global warming intensifies and requires effective and effective carbon reduction measures.Although China’s economic development currently exhibits typical high-carbon characteristics,in the long run,low-carbon development is imperative.Therefore,issues such as whether or not carbon taxes are levied and how to collect them have been continuously raised in recent years.Since the 1990 s,Finland,Sweden,Norway,and Denmark have begun to collect carbon taxes.They are the first countries in the world to impose carbon taxes.With the European countries such as Germany and the United Kingdom starting the process of collecting carbon taxes,Europe has become the most mature region for the collection of carbon taxes.Therefore,this paper takes the European carbon tax as the research object,studies the experience of the European country’s carbon tax collection,discusses the European carbon tax from the three aspects of economic effect,welfare effect,and environmental effect.The core of this paper is to study the impact of China’s carbon taxation on the international competitiveness of the industry and propose corresponding proposals for the introduction of carbon taxes,by establishing a model of carbon taxation and industrial international competitiveness and study the relationship between the two.The conclusion of this paper is that the levy of carbon tax will have a certain impact on the international competitiveness of our steel industry.Therefore,when formulating a carbon tax,it is necessary to take into account the international competitiveness of China’s high-carbon industry while guiding low-carbon production.At the end of the paper,according to the European countries’ carbon tax experience and empirical results,suggestions are made for the collection of carbon taxes in China.The relationship between carbon taxes and other taxes and carbon transactions should be clarified and the functional orientation of the carbon tax should be established.This paper make recommendations on taxation objects and scope,taxpayers,tax bases,tax rates,taxation links,tax incentives,transfer payments and other details. |