To Examine The Implementation Of A Carbon Tax Under A Low-carbon Economy Background

In recent years, the phenomenon of global warming have become increasingly widespread concern by human society, reduce greenhouse gas emissions has become the common voice of the people on earth, which has accelerated the pace of the development of a low-carbon economy, and the world into the era of low-carbon economy. China is an economic giant, and also carbon emitters, low-carbon economy is an inevitable choice for China’s future sustainable development of economic development. Our government on the World Climate Conference in Durban in2011raised that from2020our country can conditionally committed to mandatory emission reduction target, so China’s energy-saving emission reduction situation is even grimmer. Carbon tax as a powerful policy tool to promote the development of low-carbon economy, has a positive effect on carbon dioxide emissions, and is to promote effective economic means of energy saving and emission reduction in China and the establishment of environment-friendly society. In the context of low-carbon economy, carbon tax has been recognized by the international community as the most effective policy instrument to reduce carbon dioxide emissions. Showing that the introduction of a carbon tax is imperative.My paper in accordance with domestic and international carbon tax, define and analyse of the concepts and theories of origin of the carbon tax, and another effective means of reducing carbon dioxide emissions is that carbon emissions trading mechanism, with the carbon tax in the theoretical basis, emission reduction cost and effects of their respective strengths and weaknesses. Then to the current tax system of China’s low-carbon economy, such as the value-added tax, resource tax, consumption tax, vehicle purchase tax, corporate income tax, vehicle tax, analyzed the existing problems and differences and connections with the carbon tax further shows the necessity and importance of the introduction of a carbon tax. A carbon tax first appeared in the Nordic countries, the practical application of the foreign carbon tax more mature than our country, through the analysis of the carbon tax on international practice, to the introduction of a carbon tax on China to provide valuable experience and enlightenment. Then, from policy, technology analysis of the feasibility of the implementation of a carbon tax, China’s introduction of a carbon tax on China’s national economy generated by the expansion of the Cobb-Douglas production function, empirical research, and thus for the design of China’s carbon tax system as apaving the way. Finally, from the taxpayers, taxed, tax rate, tax aspects, tax incentives and other aspects of the preliminary design of a specific path of China’s carbon tax and related measures and put forward a number of policy recommendations.