Research On Legal Issues Of Carbon Tax

In recent years, global warming caused by the sharply increasing greenhouse gases such as carbon dioxide has drew the international community’s attention. Therefore, the emission reduction measures both at the international and the domestic level emerge in an endless stream. Among them, the carbon tax collected by the carbon content or carbon emission is considered to be one of the most efficient measures. It is first carried out in Finland, the Netherlands, Denmark and other Northern European countries and has achieved significant environmental and economic effects. Nowadays more and more countries adopt and borrow the carbon tax idea from the above countries. As one of the largest developing countries in the world, China is also faced with severe environmental problems caused by the rapid development of economy. Under a lot of carbon emissions pressure from the domestic and international, what carbon emission reduction measures should be adopted has become an important and practical question that China has to face.Based on the discussion of the fundamental theory of the carbon tax, the author uses comparative analysis and law sociology analysis to conduct a comprehensive study on the specific system of countries that have levied carbon tax. Moreover, according to the current situation in China, the author makes an in-depth discussion about legal issues related to Chinese carbon tax.In addition to the introduction and conclusion, this paper is divided into four Parts.The first part explores the fundamental theory of the carbon tax, including definition and the basic economic theory. The carbon tax is an environmental tax levied on the carbon content or the emission amount of fossil fuels (coal, natural gas, petroleum and diesel, etc.), aimed to decrease the emission of the carbon dioxide. Carbon tax shares dissimilarities as well as commonalities with the environmental tax, energy tax and carbon tariff. The basic economic theory of carbon tax embodies external economic theory, the Pigovian tax program, the theory of the polluter pays and the double dividend theory.The second part discusses the carbon tax systems in countries which levy it. At present, the carbon tax is not established in the whole world and it is only levied in a dozen of countries and areas, such as Finland, Netherlands, Denmark, Sweden, Norway and other European countries. Therefore, the advanced experience in carbon tax is mainly in Europe. The implementation characteristics of the carbon tax in the above countries give some enlightenment to China. It mainly includes:set up a scientific and reasonable carbon tax system; select correct implementation plans for the carbon tax; adhere to the neutral principle of the tax revenue.The third part analyzes the necessity and feasibility of levying carbon tax in China. In China, domestic and international pressure for carbon emission is huge, so collecting the carbon tax is very necessary. Firstly, imposing carbon tax is propitious for establishing the international image and coping with carbon tariff trade barrier; Secondly, imposing carbon tax can ease the pressure on the domestic environment and improve Chinese "green "tax system. At the same time, carbon tax in China has feasibility. Compared to the carbon emission trading system, carbon tax is more in line with the socialist market economic system. It is simple and feasible. Carbon tax can better reflect social justice and its implementation consequences have strong predictability.The fourth part aims to build the basic framework of the carbon tax system in China. The author first establishes the basic legislative principles of carbon tax according to tax law and environmental law principles in China. These principles include the legal principle of taxation, the principle of taxation fairness and the principle of keeping the balance between economic development and environmental protection. Then, based on the foreign experience and combined with Chinese national conditions, the author puts forward the basic framework of Chinense carbon tax system from the object of taxation, the basis of taxation, the levy links and taxpayer, the tax rates, the tax preference, the ownership and usage of tax revenues and other basic elements of tax system.