The Study Of Carbon Taxation In Low-carbon Economy

In recent years, the dramatical increasing of carbon dioxide and other greenhouse gases bringing out global warming and soaring number of extreme climate has attracted so many international communities’attention that how to deal with the global climate change warning becomes the worldwide common topic. Various and endless measures of emission reduction are proposed in international and domestic levels. From the international’s view, with the Kyoto Protocol expiring in2012, the international community is going to the post-kyoto era. Although the Copenhagen Accord is reached according the reference conference, it can not be a substantive international agreement to reduce carbon emissions. Therefore, based on different demands or appeals, it’s hard to get a unified consolation in dealing with the issue of climate change action plan, as a result, many countries start proactively to explore approaches for energy conservation and emissions reduction in domestic. At the national level, the current countries in tackling climate change have taken different methods. Denmark, Norway, Sweden and other Nordic countries set a carbon tax system according to the carbon or carbon emissions, on fossil fuels (such as coal, natural gas, gasoline, diesel, etc.), by contrast, emissions trading mechanism is established under the scope of the European Union. Among all the solutions, carbon tax, considered to be one of the most efficient measures, has been adopted by more and more countries.China, a developing country, as the mainly energy is coal, are faced with serious environment problems caused by the destruction in environment with the high-speed economic development in domestic and the international threaten of "carbon border adjustment tax", although it’s free for the obligation to reduce emissions before the2012year according to the Kyoto Protocol. It’s time for our government to make corresponding policies to convert the energy using structure and reduce the carbon emission. In relative to the carbon emission trading, the carbon tax, with stability, transparency, and moderate effect on the economy and cost saving in terms of the administrative governing, is more suitable and feasible for our country to accept.Thus, in this article, the author will analyze the low carbon environment tax related theories involved, including carbon tax and other measures reducing carbon emissions, then study the current concrete system containing the definition, background, characteristics, theories and rules set up in other countries comprehensively. At last, combined with our national conditions, the author will try to construct the basic orientation of the legislation of Chinese carbon tax and carbon tax basic elements consisted the designated model, for deepening the reform of ecological technology in China, strengthening the energy structure adjustment, promoting the upgrading of industrial structure, raising the development of low-carbon economy, and making the long-term goal of ecological civilization realize.