Research On Tax Policies For Promoting China's Development Of Low-carbon Economy

Environment is the basis for human survival. If environment is polluted and ecosystem is damaged, it is bound to affect human health, and even threaten the survival of mankind. What worry people most is that the current global ecological environmental situation is not optimistic. With the rapid economic development, large-scale development and utilization of high-carbon energy have severely damaged the global ecosystem, north and south pole rising temperatures, sea-level rise, as well as a series of floods and other natural disasters occur frequently, which has made global warming become the important environmental problem that faced with serious climate crisis, all the countries in the world are seeking solutions to this problem. In 2003, British government proposed the slogan of low-carbon economy firstly. After that, many developed countries are beginning to realize that developing low-carbon economy is the best policy in the current situation, and people can achieve the sustainable development of human society only by developing a low-carbon economy. In this context, low-carbon economy is quickly recognized and implemented by all the countries. China is the world's largest developing country. In the recent years, China's economic development has developed rapidly, but at the same time, large-scale use of high-carbon energy sources has brought serious environmental problems, and the establishment of long-term energy consumption structure by carbon-based economic growth will inevitably result in serious environmental pollution problems. The serious status means that the development of low-carbon economy in China is the trend, and low-carbon economy and our people-centered scientific development concept is the same, consistent with our country to achieve sustainable economic and social development, and consistent with international cooperation in climate change requirements. Therefore, China must quickly formulate relevant policies and measures to promote low-carbon economy, and tax policy is one of the effective ways among them.This paper tries to examine how to use tax policies to promote the development of low-carbon economy from the necessity of low-carbon economy development perspective, according to the corresponding theoretical basis, drawing on the experience of developed countries, starting from the two levels of incentives and constraints, and work out a tax policy with China characteristics of low-carbon economic development, to better serve our low-carbon economy development.In order to demonstrate carbon tax policy to promote economic development in the effectiveness, the second part of the text will conduct their theoretical analysis from the following point of view including:economic development and environmental Kuznets curve, theory of externalities of carbon emissions, Government's responsibility to provide environmental public goods, the use of tax policy to promote low carbon development in China's economic need, the use of tax policy to limit carbon emissions and encourage the role of carbon emission reduction principles.Based on this understanding, the third part in this paper introduces experience in the development of low-carbon economy in the United Kingdom, the United States and Japan. Since it's not long for China to put forward a low carbon economy, there are many deficiencies in policy, technology and other aspects. Therefore, it is utmost important for the development of our country to develop tax policy for the promotion of low-carbon economy.For this problem, the fourth part in this article has put forward some suggestions. For our part, making tax policies which can promote low carbon economic development is conducted in two major areas:incentives and constraints. Tax incentives are the main energy consumption from the perspective of energy saving by reducing the costs associated with the promotion of low-carbon economy, including the promotion of low carbon industry to develop and promote low carbon consumption of two tax incentives. From the perspective of energy consumption, Tax constraint mechanism manages to achieve energy saving purposes by increasing energy use and costs and reducing energy use, including:the resource tax system, expanding the scope of consumption tax levy and the introduction of carbon tax. In addition, the optimization of supporting the implementation of these tax policies is needed to be developed to form a complete management system to promote low-carbon economy. It is significant in the theory and practice how to play the tax policy of the Government's macro-control role in promoting the development of China's low-carbon economy.