| The inherent contradiction between economic growth and environmental protection and the needs of international community to cope with global warming jointly, not only put tremendous pressure on China’s energy saving, but also make the study of introduction of carbon tax to China more necessary and urgent. Based on the perspective of efficiency and fairness, applying SWOT method to analyze issues related to introduction of carbon tax to China, studying the coordination between efficiency objective and fairness objective which introduction of carbon tax to China expects to achieve, and putting forward corresponding recommendations from3aspects including efficiency, fairness and coordination between efficiency objective and fairness objective, will have important theoretical and practical significance.From internal factors, introduction of carbon tax to China has both advantages and disadvantages; from external factors, opportunities and threats co-exist. The advantages of introduction of carbon tax to China are significant, and the disadvantages can be overcome through reasonable measures. As long as China seize the opportunities and respond to the threats actively, introduction of carbon tax to China will be bound to achieve expected results. Not only is introduction of carbon tax to China in line with China’s basic national condition in the short term, but also it is effective in the long term.Whether China sets a low carbon tax rate or high rate for carbon emission enterprises, introduction of carbon tax to China will achieve one objective at most, that is, there is no coordination between efficiency objective and fairness objective. To solve the problems that may arise in the process of introduction of carbon tax to China, from efficiency aspect, China needs to further improve the energy pricing mechanism, let market play the role of regulating energy pricing, and provide appropriate support on technological innovation for carbon emission enterprises; from fairness aspect, China should prevent carbon emission enterprises from passing on the carbon tax burden to consumers, and set different carbon tax rates for different carbon emission enterprises; from the aspect of coordination of efficiency objective and fairness objective, China should determine the principle of" giving priority to efficiency, and ensuring fairness to the maximum extent."... |