China’s Carbon Tax Policy Effects Analysis And Path Selection

Since the1980s of the last century,the gradual warming of global temperatures began to attract the close attention of people around the world, because the changing of global climate involve not only environmental issues to see on the surface,but reflect to change in the energy model,as well as in the pattern of economic development at a deeper levelaspects. Since the approval of The United Nations Framework Convention on Climate Change (UNFCCC) in1992and according to the rule of Kyoto Protocol in1997, from Copenhagen UN Climate Change Conference2009to World Economic Forum----Davos Annual Meeting2010,from the China promulgated and implemented the a comprehensive energy reduction program of Twelfth Five-Year Plan to have been introduced to control greenhouse gas emission scenarios during the two sessions2012, from every nation’s political game to global competition of economic benefit, low-carbon economy is increasingly becoming a focus of world attention. Nevertheless, pollution, as the greatest global market failure, curbs the smooth development of low-carbon economy without the exception of our nation.By using quantitative and qualitative analysis methods on the basis of the research status,discusses the theoretical and practical basis of China’s carbon tax.On this basis,come to the conclusion of China should be a carbon tax,and design the scope and object of a carbon tax.the taxpayer,the tax basis,tax rates and tax aspects of the use of carbon tax revenues.a carbon tax concessions and carbon tax such as tax revenues attributable to,and so on.Then the effect on China’s economic of levying a carbon tax,that is,both effects of domestie and international effect, GDP growth,economic growth effects,medium-and long-term effect on economic growth,the effectof two types of social construction,and income distribution effects,the effect of industrial competitiveness and international effects were described.Thinking the development of low-carbon economy must be built on the basis of the overall planning,namely,not only to the emphasis on low-carbon technology R&D and innovation,but also to strengthen international cooperation to further optime the industrial structure and be sure to choose the policy tools of the scientific.Implenting differential tas rates and tanx relief polices,carbon tax revenue must first subsidies for the production of indirect taxes.A variety of ways through various means such as economic,political and cultural to be used creatively,then,to a smoothly advance of the successful implementation of low-carbon economic goals of society as a whole.