Research On The Legal Issue Of Levying Carbon Tax In China

With the issue of climate change becoming a global public crisis,the attitude of the human society is gradually becoming more and more serious.Climate change is much more complicated than that of the general environment.It is related to the political,economic and international moral responsibility of each country.The research report shows that climate change is directly related to the large-scale use of fossil energy in human society.However,the fossil energy is an important pillar of the national economic system;both the developed and developing countries have experienced the industrial revolution.In recent years,some western countries from developing countries suffer from carbon tariffs and other trade barriers,put forward to the developing countries and the international environmental conference in a series of rigid requirements can be seen,the issue of climate change not only become a simple environmental problem,has become a game of all national economy foundation and related political interests.China,as a big energy and the world factory,has surpassed the United States as the first major emitters of greenhouse gases.As a responsible big country,our government has made a decision to deal with climate change,and has formulated a series of measures to deal with it.However,the existing measures are not effective enough to encourage energy conservation,the urgent need for the introduction of other relevant measures,including a carbon tax.Based on the favorable national policy,the existing technical level,the abundant international experience and the rich legal practice,the carbon tax legislation in our country has the feasibility.This article is formed in five part to explain China's legal issues of levying carbon tax.The first part is the introduction,which introduces the background,significance,purpose and research methods.In order to make my research logical,the article starts with the origin,the development,the legal characteristics and the basic theory of carbon tax.Later on the paper expounds the relationship between carbon tax and environmental tax,between carbon tax and energy tax.Focusing on discusses the carbon tax theory of public goods,externality theory,Pigou tax theory and double dividend theory,these constitute the second chapter.The third chapter mainly discusses the problems and feasibility of China's carbon tax legislation.It is not only necessary but also feasible to levy carbon tax in China,which is the basis of our research on the introduction of carbon tax.The explanation of this problem can provide important academic resources for the actual levy of carbon tax in China.The fourth part of this paper introduces the specific situation of the foreign carbon tax.At present,there are more than 10 countries in the world have introduced the carbon tax,but only a few actually levy this tax,which are mostly concentrated in Europe,especially in the Nordic countries,as for Asian countries,mainly Japan.These countries have accumulated a lot of experience in the practice of carbon tax for us to learn.In the fifth chapter,the author thinks that the carbon tax in China should be prepared in advance and strictly in accordance with the elements of tax law to design its main content so as to form the legal system of carbon tax in China Construction.In order to levy carbon tax,the relevant supporting system should also be strengthened,so as to truly reflect the power of our country.