Our Carbon Tax Laws Consideration Low-carbon Economy

At present, due to human activities is increasing, global warming has become anindisputable fact in the international society, and the development of low carboneconomy has become the mainstream of the development of the national economy. Inthe early ninety’s of the last century, our country has carried out theoretical research ofcarbon tax. But for a variety of reasons, the carbon tax just stay at the theory ofcognitive stage, the carbon tax legal system of the overall study is not perfect.Basedon this, this paper introduced a carbon tax of developed countries, and this paperdeeply analyzes these national carbon tax legislation background, characteristics,difficulties and obstacles of the measures taken, and put forward the design elementsof basic positioning of our carbon tax legislation and carbon tax. Meanwhile, thispaper presents carbon tax legislation must be combined with the carbon emissionstrading system, carbon tariff system and other government regulation. Make full useof legal, economic and administrative means, and carbon dioxide emission reductiontask is completed at last.The article is divided into preface, text and epilogue of three parts. The text isdivided into three chapters, about thirty thousand words.The first chapter: The basic theory of carbon tax. Firstly introduces the origin ofthe carbon tax and low carbon economic development, Then expounds the basicconcepts related to carbon tax system and the theoretical basis of levying carbon tax.The second chapter: Foreign carbon tax legal practice and to our reference.Through the course of the carbon tax in developed countries, deep analysis of thecharacteristics, the legal system of foreign carbon tax dilemma, and summed up theenlightenment to China.The third chapter: the construction of legal system of carbon tax under a lowcarbon economy in our country. Firstly, this paper introduces the necessity of levyingcarbon tax in China. Secondly, This paper presents the design and the basic elementsof the basic orientation of China’s carbon tax legal system. At last, this article analyzesthe coordination of various carbon reduction method, including carbon emissionstrading system, carbon tariff, government regulation means etc.