Research On Legal Issues Of Carbon Tax In China

The problem of environmental pollution caused by carbon dioxide emissions is becoming more and more serious.as a tax means,carbon tax is favored by many countries in terms of carbon emission reduction.China has promised the world to achieve the goal of carbon peak and carbon neutral "double carbon" in 2030 and 2060 respectively.Under this background,the country has opened the carbon emissions trading market in an all-round way.However,carbon emissions trading has certain "congenital defects",and carbon tax as a tax means can make up for the shortcomings of the carbon emissions trading system.From the perspective of law,combined with economics,environmental science and other disciplines,this paper studies the relevant theories of the legal system of carbon tax in China.The main content is divided into the following four parts:The first part introduces the concept and basic theory of carbon tax.the academic understanding of the concept of carbon tax is mainly divided into "carbon theory" and "emission theory".This paper believes that,in terms of national conditions,"carbon theory" is more in line with the actual situation of our country.This part also discriminates the difference between carbon tax,carbon tariff and carbon emissions trading system: carbon tariff is actually a means of trade barriers,and carbon emissions trading is a market trading system with a financial nature.as a tax means controlled by the government,carbon tax has its own unique advantages.In addition,this paper analyzes the economic theoretical basis of carbon tax from the four theories of externality,polluter pays,double dividend and public goods.The second part analyzes the necessity and feasibility of carbon tax legislation in China.In terms of necessity,China is currently facing huge pressure to control air pollution.In order to get rid of the dependence on coal,oil and other fossil energy in the future,develop clean energy,develop low-carbon economy,improve the legal system of energy conservation,emission reduction and environmental resources,and deal with international green trade barriers,it is necessary to carry out carbon tax legislation.In terms of feasibility,with the groundwork of the carbon emissions trading system and the backing of the current tax legal system,with the maturity of science and technology such as carbon detection,and the determination of various government departments to achieve carbon emission reduction,it is very feasible for our country to levy carbon tax at the right time in the future.The third part introduces the practice of carbon tax legislation in foreign countries,and provides experience and reference for our carbon tax legislation.Finland has achieved remarkable results in carbon tax policy by adjusting the tax basis and tax rate.By establishing the policy of "low tax rate,narrow tax base and wide reduction",Japan has also made the carbon tax system move forward smoothly at home.Quebec and Columbia of Canada have made efforts in tax incentives and relief policies,which have played an exemplary effect on carbon emission reduction in other parts of Canada.In Australia,due to political change and unreasonable tax rate setting and other factors,the carbon tax policy was finally abolished.Summing up the experiences and lessons of carbon tax legislation in the above countries,we should follow the principle of tax neutrality,set scientific and reasonable tax rates and establish relevant tax supporting measures.The fourth part mainly puts forward reasonable suggestions for the construction of the legal system of carbon tax in China.This paper holds that in the legislative mode of carbon tax,compared with the "embedded",China is more suitable for the "independent" legislative model.In the principle of carbon tax legislation,as a tax means,carbon tax should first abide by the principle of statutory taxation.When levying carbon tax,we should not only pay attention to the efficiency of collection and management,but also ensure fairness,not only to ensure formal fairness,but also to ensure substantive fairness.When collecting carbon tax,we should give priority to environmental protection and give consideration to economic benefits.In the aspect of the design of the legislative elements of carbon tax,this paper believes that the initial collection object should be fossil fuels,at this stage,only enterprises should be included in the scope of taxation,a lower fixed tax rate should be set at the initial stage,and carbon content in fossil fuels should be levied on an ad valorem basis.Carbon tax should be levied in the production process,supplemented by tax incentives,returns,reductions and other supporting measures.