Research On Promotion Of The Low-Carbon Civil Architecture In Tax Law

Civil architecture is a conception with broad scope. It can be divided into twocategories according to their functions: residential buildings and public buildings.Low-carbonlization in civil architecture can contribute to the development ofrenewable and clean energy, the reduction of energy consumption and carbonemissions, also the promotion of work for energy-saving emission reduction. As aresult, it will become the focus of China’s energy-saving emission reduction workduring the12th Five-Year period.Due to the characteristics of externality and public welfare, the promotion oflow-carbonlization in civil architecture faces a lot of obstacles. Although Chinaprovides related policies on the standards of construction energy saving, economicfactors are always inevitable in the marketing process. To be exact, who will bear thecost of externality, and how to allocate such cost are two main factors that must beresolved. Since the1990s, the means of environmental protection in the West hasbegun to change from the traditional command-controlled method to a market-basedeconomic instruments. Among them, tax is an important economic tool. Tax law,as ameans of state coercion, plays the role of resource allocation and adjustment ofincome redistribution in order to guide the allocation of environmental costs; toencourage low-carbon applications and to solve the problem of market failures.This article uses a combination of cross-disciplinary combinative analysis and comparative studies on the tax law issues of the promotion for low-carbon Civilarchitecture. And this article mainly contains five sections as below:The first chapter takes a deep discussion on the theoretical basis of low-carbonCivil architecture. First, the definition of Low-carbon Civil Architecture is providedby the comparison of Low-carbon Architecture, Energy-efficient building and Greenbuilding. Besides, it clarifies the basic content of this article by analyzing of thecharacteristics of low-carbon civil architecture. Then, theoretical arguments areprovided from the perspective of economics and law to discuss the tax law system onthe promotion of low-carbon civil architecture, which also laid the foundation for thedesign of tax incentive system.The second chapter makes a comprehensive analysis of the promotion of mainobstacles to low-carbon civil architecturel. First, from the perspective of low-carbontechnologies, lack of incentives, technology research&development difficulties areunavoidabl. Second, from the perspective of the interests of all parties in the mainbody of the low-carbon civil architecture. Analizing the main obstacles existed in thepromotion of low carbon architecture, and geting the conclusion that the focal point ofthe tax should be placed on consumers, taking into account the production processes.The third chapter examines China’s tax legislation and policy implementationstatus in the field of low-carbon civil architecture. Positive evaluation is provided inthe perspective that the existing legal contention is mainly about income tax and VATconcessions in wall material reformation. At the same time, two main shortcomings,to be exact, lack of tax laws on civil architecture, and insufficient financial incentives,still worth our concern.Chapter four does a comparative research to summarize the tax legislation ofthe United States, Britain, and Germany in the field of low-carbon civil architecture,sums up experience that China should learn from, and lays a solid foundation for thefollowing chapter to discuss the improvement of the tax law mechanism in theapplication of renewable energy, and the promotion of the formation of the consumermarket.Chapter five explores the general idea of the tax laws of China in promoting low-carbon civil architecture. Specific preferential tax system in low-carbon civilarchitecture area is formed through the argument of the current two ways to solve thebarriers in promoting low carbon architectural. Finally, the advice on the furtheroptimization of the tax code incentives to the applications of renewable energy isgiven.The innovation of this paper are: First, the use of the related theories ofenvironmental law and tax law, makes clear the feasibility of the tax law in thepromotion of low carbon civil architecture, at the same time, ensures the combinationof energy equity and efficiency of the in energy law and the value of the incomedistribution in tax law regulating; Second, by drawing on the energy tax legislation ofthe United States, as well as the green building tax incentives in the New York State.Thereby low-carbon civil architecture is divided into three parts:"low-carbon basebuilding","low-carbon tenant space" and "low-carbon whole building". Specific taxlaw incentives quantify inspection is allocated according to different parts. Third,analysis of the general idea of the usage of tax law in the field of low-carbon civilarchitecture is provided as a new approach for the development of low carbon civilarchitecture; Fourth, the general proposed incentive of low-carbon civil architectureis formed through the encouragement of the formation of consumers’ market and thereduction of the tax burden of enterprises and end-consumers.The inadequacies of this article are: There lacks combination of mandatory taxlaw system in-depth discussion, and a little over emphasis on tax law incentive system.In addition, in the process of collecting information, due to the limited resources ofthe database information, some foreign information is not gathered from literatureoriginal, but from the summarized and quoted article, which still need to be enrichedin future.