| As the largest developing country, China has huge energy consumption and highcarbon dioxide emissions which also make the international community pay close attentionto China’s energy saving measures. The high carbon dioxide emissions, as well as a varietyof environmental and economic problems it caused, have become a bottleneck restrictingthe development of our country. It’s an urgent need to find a reasonable and effective wayto reduce carbon emissions. Carbon tax is currently one of the most widely used economicmeans to reduce carbon dioxide emissions which is also an important measure to promotelow-carbon economy. Against this background, the collection of a carbon tax is conduciveto improving the status of resources and environment and promoting the transformation ofeconomic development mode of China. It’s also favorable for handling the internationalpressure of reducing carbon emissions and establishing the image of a big responsiblenation.On the base of summarizing the theories and analyzing the contents of a carbon tax,this paper compares the carbon tax with carbon emissions trading, sewage, energy taxes,environmental taxes and carbon tariffs to analyze their similarities and differences. Fromsummarizing the process and effectiveness of collecting carbon tax in Sweden, Denmark,Britain and other countries, we can conclude the revelations for our country which areimplementing steadily, keeping tax neutrality, focusing on national conditions andmanaging synthetically. This paper clarifies the necessity and feasibility of the introductionof a carbon tax and analyzes the implementation difficulties in terms of domestic carbondioxide emissions, policy support and the experiences of foreign practice. The paper alsomakes an empirical analysis of the impact on national economy by levying, establishing aproduction function to simulate the effect on economy, consuming, and investment in fixedassets caused by carbon tax. The results show that collecting carbon tax plays a positiverole in boosting the three aspects above.Finally, based on the foreign experiences and China’s specific condition, the paperconstructively propose the basic framework of carbon dioxide tax which includes the tax range, taxpayer, tax basis, tax rates, tax preference and the use of tax revenue. In the longrun, levying carbon tax in a gradual way, together with comprehensive measures, willimprove the environment and the changing of the developing mode which will ultimatelypromote sustainable development of China’s economy, environment and society. |
