Promote Our Country’ S Carbon Emissions Tax Policy Research

Environment is the foundation of human survival, if the polluted environment,ecological system destroyed, automatically threatens the survival of mankind. Thecurrent global environmental situation is not optimistic, since the industrial revolution,the large-scale development of high carbon energy use badly damaged the globalecological system, the world consciousness in the current situation to, only developmenta low carbon economy, can realize the sustainable development of the human society.The British economist pigou first suggested using the tax policy to solve environmentalproblems. Pigou in its "welfare economics," a book that, the factory will pollutants intothe environment is not cause their own production cost increases, but this kind ofbehavior has produced certain externalities, causes the enterprise the personal cost andsocial cost between the difference between in the free market can’t eliminate itself. In thiscase, the government should take action to tax forms will add to the cost of pollution inthe price of the product. So from the macroscopic Angle and fiscal policy to know andsolve problems for carbon emissions have been scholars concern and attention. China isthe world’s first big developing countries, in economic rapid development and at thesame time, high carbon energy of large-scale use also bring serious environmentalproblems.It firstly from our carbon emissions to the amount of carbon emissions, per capitaemissions and strength of our country from multiple perspectives, such as carbonemissions status in a comprehensive, objective analysis, and combining with China’scurrent tax system in the promote carbon abatement of the present situation of part of thecurrent implementation of the carbon emissions have the overall effect of the tax policyto the inspection. And draw some conclusions:(1) our economic development stagedecided the carbon emissions increase, and will continue to increase for a period.(2) thecharacteristics of the industrial structure carbon emissions to pressure. At present ourcountry such as resource tax, income tax for field use tax policy means to promotecarbon emissions, but relative to the country’s carbon emissions present situation, thecurrent carbon emissions tax policy analysis. In the paper based on the analysis of thecombination, summarized the carbon emissions tax policy in the causes of the existingproblems, from the macro level to see, the main reason have extensive industrial development models lead to China’s carbon abatement increased difficulties of tax policyimplementation; The international financial crisis background related tax policy busting.In the analysis of foreign tax policy to promote the practice of carbon abatement ofenlightenment, the thesis mainly use the empirical analysis and comparison analysis, inthe European Union, Britain, are the United States, Japan, India and other countries ofthe specific tax policy, and on the basis of above deeply discuss the state of carbonemissions tax policy and the combination of the real situation in China degree:(1)income tax reform, and combining with the actual situation in our country, timelycollecting the carbon tax.(2) the preferential tax optimization model, rich tax spendingform, the preferential tax increase link. Paper finally from the legal laws and regulations,the financial markets, and the public carbon low carbon environmental protectionconsciousness cultivation and other carbon dioxide emissions means etc, promote carbonemissions tax policy supporting facilities construction was put forward.