Choice Of Carbon Tax Levy Mode Based On Differential Tax Rate In China

Energy saving and carbon emission reduction has become a global and realistic issue for countries to deal with global warming and realize sustainable development of social economy.Paris climate change conference,the participating countries reached a basic consensus on the global green low-carbon transition in 2015,and the Chinese government proposed that the total amount of carbon emissions by 2030 will reach the peak,and as soon as possible to achieve this goal.At the same time,the intensity of carbon emissions will be lower than in 2005 60%-65%.However,as energy consumption and carbon enissions continue to increase in the development of China,national economy is facing downward pressure on the background,how to use more scientific energy-saving emission reduction means to curb carbon dioxide emissions has become an urgent problem.On the one hand,the reasonable carbon tax collection model is helpful to the energy conservation and emission reduction,and achieve the effect of reducing carbon emissions,on the other hand,the reasonable carbon tax collection model also helps to weaken the impact of the carbon tax levy on the economy,to ensure the smooth implementation of the carbon tax policy.In accordance with the theoretical study and empirical analysis of combining research methods,based on the introduction of the concept and characteristics of carbon tax,this paper makes a comparative analysis of the carbon tax Ievy model in international typical countries,and analyzes the necessity of the introduction of carbon tax in our country.On this basis,draw lessons from foreign carbon tax collection experience,made clear China,s carbon tax collection pattern design principles and standards,to China's carbon tax collection model of preliminary design,including a carbon tax levy scope,collection objects,collection of links,tax incentives and other factors,and the design of the two kinds of carbon tax levy.In the part of empirical analysis,due to the regional differences of carbon emissions,we divided three regions,using the carbon tax multiplier effect model to analyze the impact of different carbon tax levy models on macroeconomic,carbon tax burden and regional economic gap.The results showed that:firstly,a carbon tax levy will increase the regional carbon tax burden,with a larger inhibitory on China's carbon heavy regional economic growth;secondly,high carbon tax collection pattern of regional economic growth inhibitory effects,low carbon tax collection mode of regional economic growth have small influence;thirdly,high carbon tax collection model help to narrow the regional economic gap,the higher tax rates are,the more obvious the effect.Finally,according to the empirical analysis,this paper puts forward a suitable carbon tax collection model for China's current situation and ensures the carbon tax collection system in our country to carry out the carbon tax levy international and domestic coordination measures.