The Research On Environmental Tax For The Development Of Low Carbon Economy

"Low carbon economy" is put forward as the background ofchallenges to human society's survival and development caused by globalwarming. With the rapid population expansion, the economy explosion andenergy use, environmental problems is becoming increasingly serious. In1992, China joined the "United Nations Framework Convention on climatechange", which was passed during the UN Conference on environment anddevelopment. Together with the other192countries in the world, China isdevoted to cope with global climate warming which has caused greatdamages to human economy and society. In recent years, China hasachieved rapid development of social economy. But still the energyconsumption and the environment pollution can not be neglected. As oneof the top greenhouse gas emission country, China will face increasingpressure from the international society. Under this background, this article,from the perspective of public administration, compares and analyzes theenvironmental tax system and other environmental policies. The paper proves environmental tax effect in three aspects as efficiency, fairness and"double dividend" effects. Then we put forward the conclusion that theresearch on environmental tax system in our country has a significantinfluence on low carbon economy development.This paper combines the normative analysis method and empiricalanalysis method. On one hand, we systematically and comprehensivelyanalyze all kinds of environmental tax policy on the basis of the theory putforward by the domestic and overseas scholars, on the other hand, we putforward the perspective that our country tax policy innovation should beadapted to the requirements of low carbon economy in view of the currentsituation by not only learn from the OECD state environmental tax practiceexperiences but also analyzing our country's environment-related taxpolicies. This article will be divided into six chapters, the main content ofthe chapters are as follows:Chapter I is the introductory. It introduced the background and theresearch goal of the selected topic. It also introduced the domestic andforeign correlations research situation as well.ChapterⅡfrom a theoretical perspective discussed the necessity ofenvironment tax in our country. Through stating in detail the theoreticalbasis of environmental tax: the externality theory, the theory of publicgoods, the sustainable development theory and double dividend theory, thispaper discusses the mechanism of the tax policy. This chapter first summarize the feature and the superiority of the environment tax bycomparing the environment tax and the other environment policies, such asEnvironment system of tuition fees and carbon trading．After that we makethe basic analysis on the environment tax effect, including the greensubstitution effect and the fair effect. Finally we make theory and empiricalanalysis on the environment tax effects based on the hypothesis of "doubledividend".ChapterⅢ presents our current emissions of carbon dioxide and thedamages to the sustainable economic development.Chapter IV mainly deals with the current tax system on low carboneconomy in our country and discusses the environmental effect and defectsof nowadays environmental tax system.Chapter Ⅵ introduces the practice of the environmental tax systemin OECD countries. This chapter briefly analyzes the specific categories ofthe environmental tax systems in OECD countries, and then summarizesthe characteristics of the systems, and finally discusses the maincharacteristics and effects of the environmental tax systems, mainly in twoaspects as environmental profit and social benefits.In chapter Ⅶ, we put forward the perspective that our country taxpolicy innovation should be adapted to the requirements of low carboneconomy in view of the current situation by not only learn from the OECDstate environmental tax practice experiences but also analyzing the environment-related tax policies in our country. The increasing maturityof current financial and tax system and the new round of tax system reformprovide opportunities for China's tax reform adapted to the development oflow carbon economy, such as enterprise income tax reform in2008, thevalue-added tax transition in2009, Shanghai's taking the pilot lead in fulltransition of VAT in and the adjustment of the vehicle and vessel tax. Weshould seize this opportunity and gradually make some adjustment incertain taxes by the maintenance of the existing tax system, andfurthermore, making a solid foundation for the long-term environmentaltax system revolution. In the near period, we will find the right time forintroduction of environment related independent taxes. The environmentaltax system promoting the development of low carbon economy will beestablished by levying energy future, pollution tax, carbon tax andimproving tax preference policy.In chapter Ⅷ, we can draw a conclusion of the steps of theenvironmental tax revolution.