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

Currently,Global Warming has become a serious issue.China has made a solemn commitment to the "dual carbon" target.Taxation is an important support for the operation of a country and is crucial for national development.It is a good way to use tax laws to promote green development and achieve the "dual carbon" target.Based on the background of "dual carbon" target,this article comprehensively uses literature research method and comparative research method to analyze and research carbon tax legislation.Based on the necessity and feasibility analysis of carbon tax legislation,the article draws on foreign carbon tax legislation experience and constructs a legal framework for carbon tax legislation in China.The research on "dual carbon" target and carbon tax legislation should firstly start with basic theories.The background and connotation of "dual carbon" target,the relationship between "dual carbon" target and carbon tax legislation and the basic theories of carbon tax legislation provide theoretical support for carbon tax legislation.Next,the article analyzes the necessity and feasibility of carbon tax legislation.Carbon tax legislation meets the urgent requirements of achieving the "dual carbon" target,makes up for the lack of existing emission reduction measures,deals with carbon tariff barriers and enhances China’s voice,and supplies the current legal gap.Carbon tax legislation is indeed necessary.In addition,carbon tax legislation has a good external environment,broad living space,no significant negative effects on the economy,and rich reference objectives.Carbon tax legislation is effective and feasible.On the basis of necessity and feasibility analysis,the article studies foreign carbon tax legislation practices and enlightenment to China,mainly including adhering to design the legislative model,tax rate and tax basis step by step to avoid resistance,formulating reasonable tax preferential policies and tax return systems to reduce the negative externalities of carbon tax,and persisting in exploring carbon tax and carbon trading synergy mechanisms.Finally,based on the above analysis,this article focuses on the construction of a legal framework for carbon tax legislation from three aspects: basic direction,specific recommendations,and promoting implementation.Clarifying the goals,principles,and models of carbon tax legislation points out the direction for carbon tax legislation.Through the design of tax system,the exploration of tax administration and the discussion of tax attribution and earmarking,specific suggestions are made for carbon tax legislation to enrich the content of carbon tax legislation.The promotion of carbon tax legislation should be carried out slowly in stages,in different regions and industries,and in an orderly manner at different levels.The article attempts to attract valuable contributions and resonating with carbon tax concerns and researchers and provide some reference for China’s carbon tax legislation.