| As the world faces increasingly severe climate warming and energy scarcity,energy conservation and low-carbon economy have become the mainstream development approach in the world today.In China,the current situation of high energy consumption and high emissions makes the effective reduction of carbon emissions an urgent issue to be addressed in order to achieve sustainable economic development in China.At the same time,in September 2020,President Xi Jinping made a solemn commitment to the world at the 75th session of the United Nations General Assembly,proposing the "double carbon" goal of carbon neutrality and carbon peaking,and the implementation of China’s international responsibilities also requires the implementation of an environmentally friendly development path.The proposal and promotion of carbon tax policy will make positive guidance for China’s sustainable economic development.However,in 2020,Tangshan City’s carbon emissions will reach 310.39 million tonnes,seriously hindering the development of a low-carbon economy.As a non-pilot area of domestic carbon tax policy,Tangshan is an industrial city,so the provincial and municipal levels actively respond to the call of the central government.Before the central government issues normative documents for the implementation of carbon tax policy,Tangshan is to further promote the introduction of carbon tax policy and find out the carbon tax standard suitable for the city.In 2015,we have reformed the charging items related to carbon tax,such as environmental protection tax and sewage charge.However,policy reform is bound to come with certain risks and pitfalls,so what are the potential problems associated with the implementation of a carbon tax in Tangshan?And how should these problems be addressed?Based on the interviews and surveys conducted with people involved in the policy,this thesis analyses the potential problems of Tangshan’s carbon tax policy,and finds that the policy has failed to achieve its expected objectives,there are loopholes and shortcomings in the system and regulations,there is a large cost burden for enterprises to implement the carbon tax,and there is a hidden danger of a decline in residents’ income.Based on the results of the interviews and questionnaires,it was concluded that the lack of publicity,insufficient understanding of the significance of the carbon tax policy,imperfect construction of the carbon tax system,and the high cost of transformation of enterprises were the causes of the problems.As well as optimisation strategies such as adjusting the carbon tax rate for key industrial structures,promoting low carbon transformation of energy structures through carbon tax policies,and promoting low carbonization of key industry structures through carbon tax policies. |