Study On Carbon Tax Based On Clean Development Mechanism

Along with post-Kyoto Protocol era arrival, The Chinese Government faces ever greater pressure to reduce Greenhouse gas emissions. It is urgently that how to promote economic development while reducing Greenhouse gas emissions. Clean Development Mechanism provide a new way of reducing Greenhouse gas emissions, provide protection system for and formation of forest Carbon sequestration market. In addition our country forestry construction faced with fund short question, have to the market mechanism to adjust merely depended upon to investment of the government cannot solve the forestry long development. The main purpose of collecting carbon tax is solving the short of forestry development fund under the world pressure of reducing greenhouse gas emissionsBased on literature and the collection data material, reviewed domestic and foreign the related research results which collects about the carbon tax research present situation and the forestry carbon, the author utilizated microeconomics, the welfare economics and the environmental Economics, analyzed under our country forestry development condition, the fee-levying for pollution discharge as well as forest carbon sequestration market under the clean development mechanism. the author made the new theory to the carbon tax.. Pointed out that at present the forest carbon sequestration market belongs to the buyer to occupy the type, the government needs to carry on the correction through the tax revenue method. Farmer's afforestation activity has the exterior nature, dumps pollutants enterprise's production activity have the negative exterior nature, the government on the one hand may through levy the carbon tax correction to dump pollutants enterprise's negative exterior nature, on the other hand may through the forest carbon sequestration compensate to forest worker's exterior nature. At present our country has established and the implementation fee-levying for pollution discharge, but this system has not been able fully to play the role. Through establishing the model, the author through the relevant data between dump pollutant fees and the pollutant discharges made the quantitative analysis.In addition from the tax revenue study angle the author studied the taxpayer, tax base and tax rate, made some discussions and proposed some system constructions viewpoints; Finally the author made the theoretically analysis to the tax revenue income assignment, related conclusion as follows:(1) Dumps pollutants enterprise pass the burden exterior cost to society, which causes the boundary personal income bigger than the boundary society income, therefore the taxpayer from the theory supposed to be dumps pollutants enterprise.(2) Because CO2 withdrawal and fuel carbon amount direct correlation, therefore taking the carbon amount as the tax base is reasonable.(3) Determining the most superior tax rate, not only must consider existing dumps pollutants the charge standard, also must consider the enterprise invests the forest carbon sequestration goal cost income, but also must theoretically make accurately to analyze. And the basic principle is, enabling the enterprise which discharges the carbon dioxide paying the reasonable cost, thus achieved effectively reducing a row of goal, meanwhile did not affect the enterprise the development.(4) Through reducing the tax system encourage enterprise to invest the forest carbon sequestration item or to enter the carbon sequestration market, thus promotes our country forestry construction also change the carbon sequestration market which the market buyer widowed occupies, causes the carbon sequestration market to develop, realize ecology benefit to compensate the market.(5) The carbon tax income assignment should follow the fair principle, here the fair is refers to the forest worker obtaining reasonably compensates, namely most greatly smallest principle fair idea.(6)Taking the clean development mechanism under forest carbon as the turning point, establish the way which the ecology benefit market compensates ,realize a carbon tax income effectiveness assignment choice, which also is our country ecology benefit compensates long term to develop.