| This study examines the carbon tax legal system. Carbon tax is based on the purpose of reducing carbon dioxide emissions. On the conditions of our Environmental pollution and the greenhouse effect is growing, using the carbon tax to solve China's carbon dioxide emissions have far-reaching significance.At present, the carbon tax has been used more than ten countries. In 90 countries in the early 20th century ,including Finland, the Netherlands, Denmark, Sweden, Norway as the first carbon tax legislation countries has introduced the carbon tax, established a more comprehensive carbon tax system and achieved good social and energy saving effects , and accumulated rich experience in the carbon tax. Provides a useful reference for the construction of the carbon tax system in our state: first, based on carbon content and selected the"middle levied"; second, follow the tax neutrality as the principles and objectives; third, improve the tax policy associated with climate change.China's carbon tax system has not been established. From the current response to global climate change, environmental situation and requirements of enhance energy conservation and emission reduction, the introduction of a carbon tax is conducive to improving the environment, will significantly reduce our greenhouse gas emissions, but also improve energy efficiency. In addition, the carbon tax can also achieve new guide enterprises to develop alternative energy sources. Therefore, on the point of climate change, developing low-carbon economy and the energy conservation to introduction the carbon tax is necessary.Based on the above analysis, this paper designing the carbon tax system framework based on the advanced foreign experience in the carbon tax legislation and Combined with the China's specific national conditions. Finally, proposing package of measures associated with the carbon tax to ensure the smooth carbon tax system is able to implement and achieve the desired emission reduction targets.
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