Improvement Of Tax Law Under Low Carbon Economy

Low carbon economy is a new concept which has been put forward recently. It is more advanced than recycling economy. This economic development model can take advantage of resources and protect the environment in a more effective way. Low carbon economy is one of the Global Green Life Projects, which promotes the harmonious and unified relation between environment, resources, economy and human society. Developing a low carbon economy has become the common goal of countries around the world, which also conforms to our fundamental purpose of establishing a harmonious society. For developing a low carbon economy, this thesis analyzes the tax legal safeguard system which can promote the low carbon economy.First, it talks about the relative concepts of low carbon economy for getting the meaning of low carbon economy and the development of the background. Then it tells the developing situation of low carbon economy at home and abroad. England, America, Germany, Japan all those countries make some rules about the development of low carbon economy. Thus, it comes to the conclusion that China needs to develop the low carbon economy.Then it analyzes the economic logic between developing low carbon economy and Chinese tax law system. Low carbon economy can promote Chinese tax law system. Tax law system can protect the development of low carbon economy. All this makes sure the balance of tax law system and the stable development of low carbon economy.Finally, it analyzes the promoting of the fiscal policy and tax system to adapt to the low carbon economy. It simply analyzes the fiscal policy choice problem to increase financial investment, rationally adjust the government purchase system and increase financial subsidies to encourage a low carbon economy development and rise the relevant industries. Then it analyzes the related suggestions of improvement of the tax policy in detail from the tax revenue jurisdiction, specific tax preferential, tax policies set. Tax jurisdiction makes tax legislation adjustment mainly from central and local distribution. The central taxation is too focalized. Local tax system is not perfect. Those problems have become the obstacle for the development of low carbon economy. Thus the local government should be allowed to get some independent taxation to encourage the correct development of low carbon economy. China's current relevant taxes are blank and have the double taxation situation on many taxes. In a low carbon economy overall development era, tax arrangements is necessary for a low carbon economy. In China, it is more reasonable to make the low carbon economy taxes part be rationally arranged in existing taxes than to make a separate carbon tax. The tax preferential policy encourages and attracts the low carbon economy greatly. China should make the related preferential tax policy for the low carbon economy related industries to enhance their enthusiasm and creativity and perfect regional coordination.