Reflections On China 's Carbon Tax Law System

Social evolution brings about the productivity revolution, the word ushered in another top of economy, when the industrial age approaching. As the population grows, a very serious problem appears— "the environmental problem". At the beginning of economic development, industrial enterprise is the main force depends on burning fossil fuels. This mode of production will release lots of carbon dioxide that cause greenhouse effect.Now all over the world focus on the environmental problem. The United Nations framework convention on climate change, The Kyoto protocol and other international environmental protection treaties comes one after the other. All countries have also to carry out a lot of energy conservation and emissions reduction methods to prevent deterioration of the atmosphere.Carbon tax is a very important method in managing carbon emissions which in The Nordic is implemented at the earliest. For the moment it plays a key role in reducing carbon emissions. All countries have already begun to research the carbon tax. Our country research carbon tax can be traced back to the 1990 s. At present, collecting tax is still staying in the theoretical study in our country. In this paper, many imagines will be showed about carbon tax in China.China is the biggest developing country, economy develop fast along with environmental degradation since the reform and opening. Water pollution, atmospheric pollution and haze made bad affect for our international image, the national health and our economy. China is world power in discharging carbon that always face to the pressure to reduce emissions, and some developed countries also levy the carbon tariffs to developing countries. Begin to collect carbon tax is an international trends, so we must do it. A new environmental law was published in 2015 showing our determination to control environmental problem. We should starting from the actual and drawing on foreign experience to build our own carbon tax system.This paper includes five chapters, about thirty thousand words. Chapter one is a general part that introduces the origin of the carbon tax, our research status on carbon tax legal system, the concept and characteristics of carbon tax; Chapter two expounds the theoretical basis of carbon tax from eye of economic theory and legal theory. Disputes and problems of carbon tax will be showed in chapter three. It will be analyzed from several angles. Chapter four introduces the necessity and feasibility for our country in collecting carbon tax. At the present stage the pressure of energy conservation and emissions reduction is very heavy and the pressure comes from everywhere, to collect carbon tax can solved the problem very well. On the feasibility, we not only have policy guidance and institutional basis, but also we have a very large carbon reduction space. In addition, there are lots of forerunners in collecting carbon tax. They have got many progresses and good effect, which explain that the carbon tax is a workable measure on environmental management. We can take examples by the Nordic who practice in carbon tax in the earliest. The last chapter introduces the prototype of our own carbon tax. Firstly, clear and definite the legislative basic and function orientation of carbon tax, distinction the difference between the old similar environmental system. And then set a preliminary design for our carbon tax, introduces which should be designed in basic elements.