Research On Legislation Of Carbon Tax

Earth’s ecological environment is the common property of all mankind, it is the basis for the survival of mankind, protecting the global environment is a duty incumbent upon every country in the world of. But from the 18th century industrial revolution began, at the expense of the ecological environment at the expense of economic development, leading to the global environment has continued to deteriorate in case of being, a number of global environmental problems. Among them, global warming has caused frequent extreme weather, rising sea levels, biodiversity loss and other major environmental problems facing the Land of some island nations and even flooded a major environmental disaster. Climate warming has been the most severe and most global environmental problems need to be addressed. Carbon dioxide is the main greenhouse gas, carbon dioxide emissions of the greenhouse effect caused by uncontrolled direct cause of global warming, it is the main way to control carbon dioxide emissions around the world to address global warming. European countries, especially in the Nordic region active and innovative environmental policies to promote the carbon tax legislation, the carbon tax is introduced into practice.1990 Government of Finland took the lead in developing the world’s first carbon tax, a tax on carbon dioxide emissions behavior, followed by Denmark, Sweden, the Netherlands and other countries have also introduced the relevant laws and the introduction of a carbon tax, and have achieved good results. After decades of development, the carbon tax has become one of the global warming the most effective way to control carbon emissions, to deal with the world.China is the world’s largest developing country, especially heavy industry in the national economy still account for a large proportion of the huge energy consumption, carbon dioxide emissions has been ranked first in the world. Climate Change Conference in Paris in November 2015 for developing countries made clear carbon dioxide reduction targets. Fifth Plenary Session of the party’s eighteen proposed in "Thirteen Five" plan to continue to promote energy conservation, low carbon recycling economy and achieve green development. Under international and domestic double pressure reduction, the carbon tax as a control both carbon dioxide emissions and promote enterprise energy conservation, improve the industrial structure of an important means to carry out a carbon tax legislation and the establishment of a carbon tax system already is inevitable row.This article is divided into five parts:the first part is the introduction. This paper mainly introduces the background of the research of carbon tax, the significance of the research on the carbon tax legislation. At present, the theory and the practice of the carbon tax research in China and abroad and the research methods of this paper. The second part is an overview of the basic theory of carbon tax. This paper introduces the concept and characteristics of carbon tax, the relationship between carbon tax and related taxes, the theoretical basis of carbon tax. The third part is the necessity and feasibility of carbon tax legislation in China. From the promotion of energy-saving emission reduction, to achieve "green development" concept, solve the carbon emission of negative externalities, coping with carbon tariff trade barriers, establish the image of a responsible big country and the necessity of solving environmental protection funds is the plight of the five aspects of China carbon tax legislation. Be beneficial for the policy conditions, gradually improve the carbon tax theory, carbon tax practice in foreign countries can learn from and carbon tax legislation operation simple tetragonal surface to prove that China’s carbon tax legislation feasibility. The fourth part is the study of carbon tax legislation in foreign countries and Its Enlightenment to China. Select several representative countries to carry out carbon tax legislation, including Finland, Sweden, Japan, such successful experience also has such a failure of the French lesson. The legislative practice of these countries is a significant role of China’s attention to carbon tax control of carbon dioxide emissions, scientific and reasonable to develop a carbon tax legal system has great significance. The fifth part is the idea of carbon tax legislation. From the carbon tax legislation purpose, the basic principle, the legislative model choice, the carbon tax legal element design, the related supporting measures construction and so on, proposes the concrete content of carbon tax legislation in our country.