Research On China’s Carbon Tax Legislation Under The "Double Carbon" Target

Since the industrial revolution in the 18 th century,fossil energy has gradually become the main fuel for production and life of human society.With the growth of fossil fuel consumption,the greenhouse gases emitted by burning fossil fuels have become the main factor affecting global climate change,and controlling greenhouse gas emissions has become an important issue in dealing with global warming.At the same time,with the signing of a series of international agreements dealing with global warming,such as the United Nations Framework Convention on Climate Change,the Kyoto Protocol and the Paris Climate Agreement,countries began to formulate policies and measures to control carbon dioxide emissions to mitigate the climate warming caused by greenhouse gas emissions.It is against this background that carbon taxes began to be gradually put into practice in Northern Europe.As a market-based carbon emission reduction policy tool for regulating carbon emissions,carbon tax,together with carbon emission trading,is called the two pillars of carbon pricing.It is internationally recognized as an effective economic means to promote low-carbon development and achieve greenhouse gas emission reduction.However,it is regrettable that the carbon tax is still in the theoretical research stage in China,and China has not implemented the carbon tax policy at present.There are only some relevant taxes in the current tax categories that can indirectly play a role in regulating carbon emissions,which is difficult to meet the carbon emission reduction requirements to achieve the goal of carbon peak and carbon neutralization.Therefore,we should improve China’s carbon emission reduction tax policy as soon as possible,develop a carbon tax legal system that conforms to the current carbon emission status and carbon emission reduction goal planning,help achieve the carbon peak and carbon neutral goals on schedule,and show the international community that China holds a positive attitude towards carbon reduction and participation in global climate governance.This thesis studies the carbon tax legislation in combination with the goal of carbon peaking and carbon neutralization,explores the construction of a carbon tax legal system suitable for China’s national conditions,analyzes the difficulties faced by China’s current carbon tax legislation on the basis of learning from the implementation experience of foreign countries,and puts forward corresponding feasible response suggestions,with a view to providing help for the establishment of a carbon tax legal system suitable for the "dual carbon" goal.In addition to the introduction and conclusion,this thesis will study the carbon tax legislation through four parts.The first part analyzes the basic theory of "double carbon" goal and carbon tax.By analyzing the definition,background and significance of the "double carbon" goal,as well as the definition and characteristics of carbon tax,the role of carbon tax in carbon emission control and the urgency of reducing carbon dioxide emissions under the background of the "double carbon" goal are studied.It also analyzes the relevant theoretical basis of carbon tax and explores the theoretical support behind the carbon tax system.Finally,the relationship between carbon tax and other related concepts is analyzed to clarify the positioning of carbon tax in relevant carbon emission reduction measures.The second part analyzes the realistic basis and legislative dilemma of China’s carbon tax legislation.First of all,in the practical basis of the legislation,it lists the current situation of China’s carbon tax related legislation,and based on the current pressure of China’s carbon emission reduction situation and the advantages of imposing carbon tax,it expounds the necessity and feasibility of carbon tax legislation.Secondly,the thesis puts forward the difficulties faced by China’s current carbon tax legislation from the aspects of the coordination of carbon tax,the choice of implementation methods and negative impacts.The third part introduces the carbon tax practice of foreign countries and its enlightenment.First of all,select typical countries from Northern Europe,North America and Asia to levy carbon tax earlier or carbon tax system,and analyze the characteristics and implementation of carbon tax legal system in the above countries.Secondly,through summing up the implementation experience of carbon tax in foreign countries,we can draw inspiration for China’s carbon tax legislation and draw lessons from it.The fourth part puts forward legislative suggestions on building China’s carbon tax legal system.First of all,according to the functional positioning of carbon tax,this thesis puts forward the legislative principles that should be followed by carbon tax legislation.Secondly,the thesis puts forward some suggestions to solve the dilemma of carbon tax legislation.Finally,on the basis of drawing lessons from the experience of foreign countries in the implementation of carbon tax,this thesis puts forward specific suggestions on the design of the main tax elements of China’s carbon tax system,as well as a series of supporting measures that should be improved after the implementation of carbon tax.