Research On The Carbon Tax Legislation In China

Carbon tax, which is levied on fossil fuels (such as coal, gas, gasoline and diesel, etc.) according to the carbon content or carbon emissions, will reduce carbon dioxide emissions. Carbon tax has the general characteristics of tax; Carbon tax is a kind of indirect tax; Carbon tax is a regulation tax. In our country, collecting the carbon tax is very necessary and feasible. Carbon tax will perfect our country's legal system of energy saving and emission reduction.Carbon tax would be used to cope with the possible carbon tariff; Carbon tax is an actuation mechanism of developing the low carbon economy and realizing the economic transformation. Levying carbon tax lays on the theoretical basis; Levying carbon tax is feasible in policy; Foreign carbon tax practices provide references for our country. Every system is not perfect, the carbon tax also has its negative effects. As long as the measures is proper, we can control the negative effects of the carbon tax within certain limit.Tax legal principle is the most important principle in tax laws.Levying a new tax must reflect the common aspiration of social members and the tax should be confirmed in legal form. Carbon tax legal system is the important state macro-control mean; Carbon tax legal system is the legal basis for taxation organ,; Carbon tax legal system is the legal confirmation of the citizen lifestyles.To finally realize the energy conservation and emission reduction goals, we not only rely on perfecting the tax collection system, but also should strengthen the construction of supporting system. Collecting the carbon tax would form income, so we should establish and perfect the use system of carbon tax; Carbon emissions trading system is another reduction measure which is related to carbon tax, if we both use them,they will play better results; Compensation mechanism of carbon tax for carbon tax distribution effects can relief the negative effects to the greatest extent that carbon tax brings on the system.Compensation mechanism plays the the role of escorting for the smooth implementation of carbon tax; Carbon audit system has the function of supervision on the implementation of the carbon tax.