Research On Carbon Tax Base Assessment Method

Global warming is strongly affecting the production and life of every country.Global warming is mainly due to increased emissions of greenhouse gases,of which carbon dioxide is the most important.China is the world’s largest carbon dioxide emitter and energy consumer.China’s commitment to reducing carbon dioxide emissions in several international conferences and agreements is a sign of a responsible power and an increase in pressure on the country to reduce carbon dioxide emissions.Carbon tax was first imposed in nordic countries at the end of the 20 th century.as an effective economic means,it is now relatively mature in European countries.After decades of debate in China,most experts now believe it is only a matter of time before a carbon tax is imposed.This paper mainly discusses how to determine the carbon tax base,that is,the method of carbon tax base assessment.Among the three traditional asset evaluation methods,the market method has the characteristics of simple operation and easy understanding,but it is less used in carbon tax base evaluation.According to the characteristics of carbon tax base assessment,this paper uses market method to conduct carbon tax base assessment.First,the market method is used to assess the unit price of carbon emission rights,and then multiplied by the carbon emission of enterprises to obtain a carbon tax base.After introducing the technical ideas of the market method in detail,the carbon tax base assessment is calculated by using a company as a case simulation,and the assessment result is reasonable.Using the market method to evaluate the carbon tax base can enrich our country’s carbon tax base evaluation method system,adjust the industrial structure and energy consumption structure,and realize the goal of energy conservation and emission reduction.