Research On Carbon Tax Legal System

As a powerful mechanism for controlling the emission of carbon dioxide, carbon taxation law system could play an important role to coordinate the relationship between environmental protection and economic development under the background of increasingly serious global warming and air pollution. From 1970's, a series of counties and areas which were represented by Nordic counties took the green taxation reform as a start, and gradually established the carbon tax legal system. After a long period of development this mechanism has evolved into a mature legal system, and has been proved by practice that it can significantly control the carbon dioxide emission.As a big energy consumption country, China has faced serious issues about climate change and air pollution. From the 1997 Kyoto Protocol to the 2015 Paris Agreement, although developing countries have never committed to legal binding of emission reduction, they should also take the “common but different” responsibility to reduce the emission of green house gas. In the 13 th Five Year Plan, China presented the develop goal of energy conservation and emission reduction and to establish a eco- friendly society, and brought forward the concrete measures. The question of how can we make use of carbon taxation to achieve this goal has important theoretical significance and practical value.This thesis take the carbon tax legal system as the research object, starting from theory basis, combining foreign experiences with our national conditions to analyze the feasibility and necessity of imposing it in our country, and contribute a suitable scheme for China to construct the system. This thesis divided into five chapters. Chapter one is introduction, briefly points out the research background and methods. Chapter two involves in the basic theory of carbon tax, starting from the origin of carbon tax, digging deeply into the concept of it, and discuss it's legal and theoretical basis. Chapter three combines our national conditions with foreign experiences and lessons to demonstrate the feasibility and necessity of imposing it in our country. Chapter four presents the scheme for China to construct carbon tax legal system from the aspects of tax elements and tax regulatory, and the final chapter is the conclusion.