Carbon Tax Legal System In China

Chinese Government has recognized the constraints of energy is sustained and steady economic development of a bottleneck, And proposed from extensive to intensive economic development change the mode of economic development goals.In 2010 by the National Development and Reform Commission and the Ministry of Finance wrote a special report on Task Force"China's carbon tax system framework design". The report recommends the introduction of a carbon tax in 2012, showing that a carbon tax has been put on the agenda.Carbon tax is based on the purpose of energy saving and environmental protection levy a tax. Carbon tax legal system is the legal form of carbon tax, carbon tax collection and management to ensure standardized and orderly system of protection. United States, Canada, the European Union and other developed countries and regions in carbon tax after an institutionalized legal system, laws of the build process. Despite their carbon tax system requires different characteristics, but the taxes were set low initial tax burden standard, and through the relevant legal system to protect the practice of a carbon tax, carbon tax so as to create a favorable environment for development. Practice has proved that the establishment of a carbon tax and the protection of the legal system in these countries to achieve the environmental benefits. Need to learn from China's extra-territorial basis of experience, combined with China's development and practice of environmental taxes, the carbon tax based tax reform, a progressive legal system to promote the construction of a carbon tax, to build from truly meet the actual needs of our carbon tax Legal system.This legal system in the search for a carbon tax based on the theoretical basis, analyzes and summarizes the developed countries to implement a carbon tax system and its inspiration, and further defined the legal system construction of the need for carbon tax, focusing on the legal system to build the idea of carbon taxes . Progressive step by step from how to build a carbon tax, legal system and how to promote the existing level of environmental tax reform process, the carbon tax proposal of building a legal system of countermeasures. In order to promote environmental taxes in China behind the legal system.