Research On Carbon Tax Rate Combined With Carbon Emission Rights Trading Pric

The rapid increase of greenhouse gases,with carbon dioxide as the main component,has brought the threat of climate warming to the whole world and become a major environmental problem that all countries have to face.The process of industrialization and urbanization has gradually made China the world’s largest carbon dioxide emitter.Climate change and environmental deterioration have greatly affected China’s sustainable development,and carbon dioxide emission reduction has become an ineluctable issue for China.In 2020,President Xi Jinping proposed that China will take effective measures to reach a peak in carbon dioxide emissions by 2030 and strive to achieve carbon dioxide neutral by 2060.Based on the background above,this paper will study carbon tax and focus on carbon tax rate.Through the analysis of basic theory of carbon tax,carbon emission trading system and the carbon tax rate,this paper clarifies the relevant theoretical support.After that,the necessity and feasibility of introducing carbon tax in China are discussed by specifying the current situation of carbon dioxide emission and related system in China.And then some useful experience is sorted out by summarizing the typical characteristics of international carbon tax,and the corresponding enlightenment is put forward for reference.Based on the fact that environmental protection tax has been levied and the unified national carbon emission trading market has been already in operation,this paper puts forward the main ideas.This paper argues that the main purpose of establishing carbon tax is to reduce carbon dioxide emissions.And the carbon dioxide emission reduction should be multi-pronged and mainly rely on technological progress.The positioning of carbon tax is complementary to the existing carbon emission permits trade mechanism,encouraging green technology innovation and actively helping the public to establish environmental awareness.In addition,in order to improve the feasibility of carbon tax,this paper believes that carbon tax should be included in the framework of current environmental protection tax as a sub-tax.Based on the above considerations,this paper designs a carbon tax rate scheme linked to the trading price of carbon emission permits.In this scheme,the carbon tax rate is a normquota tax rate with a certain range,which has a dynamic adjustment mechanism.And the dynamic adjustment mechanism is realized by the anchoring tax rate,which is derived by tracking the price of carbon emission permits.The tax rate range is determined by analysis of the effectiveness of carbon price in carbon emission permits trading pilot areas.In addition,this paper proposes to establish a tax rate adjustment forecast mechanism to reduce the resistance to the implementation of carbon tax,and to establish a carbon tax exemption quota as well as carbon sink offset mechanism,so as to eliminate the horizontal inequity brought by the introduction of carbon tax as much as possible,and to give full play to the incentive effect of carbon tax on carbon emission reduction.What’s more,in order to better stimulate technological innovation and reduce the burden of double taxation,this paper suggests that carbon tax should be targeted to establish preferential tax policies,and pay attention to the coordination of carbon tax with other taxes.