The Design And The Economy Effects Research Of Carbon Tax System In China

The ball warming has been the big environment problem which the variouscountries have to face today, and carbon tax has become the way that some countriesrespond to climate and environment problems in the background, a low carboneconomy in order to realize the low consumption and low emission, low pollution asthe goal of economic form, and then quickly made the identity of all countries in theworld, and put it in practice. Its characteristic is to keep in economic growth, reducegreenhouse gas emissions at the same time. Although the carbon tax has been widelyused in the world, especially the European and American countries, but has not yetbeen introduced in China carbon tax, this will seriously affect our country’s lowcarbon economy development, and carbon taxes in China is still belongs to thetheoretical exploration stage, the developed countries’ experience of introduction andsummary about carbon tax to our country is very important reference meanings.This paper first analyzes the present situation of the domestic carbon emissionsof carbon dioxide, to develop a low carbon economy, the implementation of thecarbon tax is the realization of the environmental protection energy conservation,emissions reduction and effective policy measures. China set a carbon tax systemframe, can learn abroad carbon tax experience, through the lower energy tax taxburden and collecting the carbon taxes the way of the combination of the relevanttaxes from the original to realize the transition to a carbon tax system conversionprocess. In the comprehensive comparison of all countries on the basis of carbon taxsystem, further establish optimal carbon tax, taxation, tax subject link tax rate and taxpurposes, the carbon tax system of our country to build research on elements of thegreen is an inspiration to the tax system, and thus design suitable for China’s nationalconditions of carbon tax system, and finally to our country to the national economyand carbon tax effect of empirical analysis, and by establishing production functionmodel, the simulation of a carbon tax to the national economy and consumer spending,employment and the influence of the fixed asset investment, the results of the study show that, and carbon tax of China’s national economy and consumer, laboremployment and fixed assets investment is up is pulling function. In view of ourcountry does not have the related environmental tax categories of taxes, and to changeas soon as possible production, high emissions of economic form, should bring in acarbon tax, in response to China’s current reduction pressure.