The International Perspective Of The Carbon Tax Legal System In The Context Of Climate Change And China's Reference

In the modern world, global warming is showing an irreversible trend.Significant emissions of greenhouse gases to the atmosphere lead to the broken of ecological balance,which leads to frequent extreme weather events, and it has become a serious threat to human survival and development. Under the auspices of of the United Nations, through the cooperation of governments around the world, a series of international conventions and international agreements emerge to response to the climate change. Most countries in the world try to take various measures to promote the reductions of greenhouse gas emission--carbon dioxide. Among the measures, the carbon tax is proven to be the most effective environmental legal means of energy conservation. Currently, the carbon tax in China is still in the theoretical exploratory stage, how to build a carbon tax legal system in line with China's basic national conditions basing on the climate change context, through referring the experience of a carbon tax legal system in the developed countries,in order to achieve the goal of energy saving and emission reduction, which is a necessary requirement for a responsible big country, but also a prerequisite for sustainable economic and social development.The article is divided into five parts:The first part, through the analysis of the climate change background of the international carbon tax legal system, so as to pointed out that the coping with the global climate is a necessary requirement of international conventions. At the same time, the tax reform wave of Western countries has accumulated wealthy practical experience to build a carbon tax law system. And we China coping with the climate change has its emergency, special climate change legislation and the development of low-carbon economy call for the formulation of a carbon tax legal system.The second part is the interpretation of the basic theory of carbon tax legal system. On the basis of clarifying the basic concept of a carbon tax, comparing the intrinsic link of carbon tax with the environmental tax, resource tax. Through illustrating the need for a carbon tax as an independent legal system, and analyzingthe strengths and weaknesses of carbon tax and carbon emissions trading system as means for carbon dioxide emissions, to determine that Carbon tax can be the environmental laws means to achieve the best effect of carbon emissions with a smaller cost of in a relatively short periodIn the third part, the article analyzed the successful practice experience of carbon tax legal system in the developed countries basing on an international perspective by the method of comparative analysis. Selecting Finland, the Netherlands, Denmark in the Europe, Japan in Asia as the object analysis, summing up useful practical experiences of carbon tax law system in developed countries by comparing the analyzed elements of the tax system, to benefit the construction of carbon tax legal system in our country.In the fourth part, is the combination of China's specific national conditions, the article deeply analyzed the necessity and feasibility of the introduction of a carbon tax in we China, in order to response to the question of possibly obstacles and problems.In the end, the article point out that,in the current, introduction of a carbon tax can be the best choice of to tackling the climate change and promote the energy conservation.The fifth part is the ultimate goal of the article. Building a carbon tax legal system to meet the national conditions is very necessary. It includes the built mode of carbon tax legal system and the proper time of introduction of carbon taxes, and the design of the tax elements of the carbon tax legal system, complemented by related systems of supporting carbon emissions, and ultimately constructing a perfect carbon tax legal system which is in line with China's national conditions.