A Research On Legislation Mode Of Carbon Tax To Respond To Climate Change In China

The call for reform of the environmental tax of our country begains at the backdrop of natural environment deteriorating and the increasingly prominent global climate problem in recent years, when we are in serious environmental cost in exchange for GDP growth, developed countries with strong sense of environmental protection have already started the exploring of environmental taxes. However, the global climate warming problem is a big challenge for every country at present, only one or two countries can not solve it, so there needs a cooperation of the international community.It is well known that greenhouse gases are contributing to climate warming,and its main component is carbon dioxide. The international community to actively called for energy conservation and emissions reduction, many international climate conference, held in view of the situation of different countries to develop a different response. Although China’s overall economic rank in the world, but has become a "polluter". Although there are also in the world do not assume a mandatory emission reduction obligations, but our country has always adhered to the responsible attitude,in the face of the pressure from international and domestic large environment, China chose to take active measures to face the issue of climate change. "Construction of ecological civilization" in the big meeting of the party’s 18 was incorporated into national strategy in the total layout, combined with recently published "the environmental protection tax law(draft)"(hereinafter referred to as the "draft"),visible of the party and the state and the society as a whole the attention to environment issue is gradually rising.However, the draft scope of environmental tax and the tax rate stipulated by the standard are moderate, has been closely watched for taxing carbon dioxide emissions problem did not make provision. So the draft caused a huge controversyafter publishment. Because a carbon tax is different from other types of environmental taxes, so lawmakers did not adopt the mode of the reform of the "one pace reachs the designated position". In a word, whether taking carbon tax into the draft or not is a question about carbon tax legislation mode. In our academic circles for a carbon tax legislation mode has long been divided, currently advocated mainly has three models: "independent model", "integration" and "environment tax", the three design elements of a carbon tax legislation mode is different, the effect on energy conservation and emissions reduction is different also. Our point of view is that "environmental taxes" legislative model is more suitable for China’s national conditions, but the author thinks that to control climate change should be choose priority factors to consider a carbon tax legislation mode, this also is the starting point of this article selected topic.About carbon tax legislation mode, there are "independent model" and "into model" in foreign countries, although "environmental taxes" legislation mode in our country is the common view, it is not a suitable carbon tax legislation mode in China’s current situation. The author thinks that China should adopt the "independent model"mode, the advantages of this legislation mode mainly lies in: reduction incentive effect is good, simple tax system Settings, systemically, the effect is more significant in terms of climate change. So I suggested that on the legislative conception,legislation can take name for "the carbon tax law of the People’s Republic of China"or "provisional regulations on tax of the People’s Republic of China; On the tax system design, to take on the downstream model, adopt a floating rate, carbon tax revenues to the central and local Shared; On the time of legislation, carbon tax should starts as early as possible. Right legislation pattern choice and scientific and reasonable tax system design play a effective role on curbbing global warming and achieving the ultimate goal of environmental protection.