| Low carbon reform in the field of road traffic has become the current one of the major initiatives on climate change. With the rapid growth of private passenger vehicle ownership in China year by year, make its exhaust CO2 emissions increasing year by year, private passenger vehicle exhaust emissions of CO2 emissions are imperative. To reduce CO2 emissions by motor vehicles in the developed countries have carbon tax that is imposed, environmental coordination effect is obvious, and has a positive influence on motor vehicle CO2 emissions. China should actively learn from foreign experience of motor vehicle carbon tax in developed countries, and combined with the actual situation of our country, in a motor vehicle carbon tax in order to reduce CO2 emissions by motor vehicles. This paper is the empirical evaluation of our country private passenger vehicle CO2 emissions, on the basis of preliminary estimation is out of our country private passenger vehicle carbon tax rates.This paper consists of six parts, the first part is the introduction, the paper introduces the research background and significance, the research and the main contents of this article possible innovation points and deficiencies; The second part briefly introduces literature review about motor vehicle CO2 emissions and carbon tax rate of vehicles literature review; The third part combed the the theoretical basis of the introduction of a carbon tax, including the "pigou tax" principle, the public goods theory, the principle of "double dividend" theory and polluter burden theory, etc.; In China in 2002-2012, the fourth part private passenger vehicles to assess empirically the CO2 emissions, including the analysis of the current situation of our country private passenger vehicle ownership, sample selection and model choice, and then to our country private passenger vehicle CO2 emissions in 2002-2012, each one private passenger vehicle annual CO2 emissions, the provincial private passenger vehicle CO2 emissions has carried on the empirical evaluation and analysis of the results; The fifth part firstly combed the foreign developed countries the concrete measures of motor vehicle carbon tax is imposed,then USES the optimal carbon tax price model to measure the carbon tax rate motor vehicles, including the introduction of optimal carbon tax price model and evaluation, the selection of samples and instructions, to empirical evaluation and the model result analysis,again according to the result of measuring the carbon tax rate in the previous chapter, preliminary set up China’s motor vehicle carbon tax rate; The sixth part is the research conclusions and policy recommendations, mainly in motor vehicle green tax system reform, new energy automotive incentive and low carbon public transportation mode strengthen coping strategies.Research conclusion of this paper are:first, along with our country private passenger vehicle ownership increases year by year, private passenger vehicle exhaust CO2 emissions also showed a trend of increased year by year. And aims to expand private passenger vehicles related preferential tax policies of consumption also promoted the rapid growth of emissions of CO2 from exhaust gas, Second, each one private passenger vehicle exhaust annual CO2 emissions overall decline trend, suggesting that low-emission fuel-efficient motor vehicle has started to become the main part of private passenger vehicle ownership in our country, but each one private passenger motor vehicle exhaust annual CO2 emissions remained at a higher level; Third, the provinces (municipalities directly under the central government, autonomous regions) in China regional differences between private passenger vehicle exhaust CO2 emissions. In 2012, for example, the eastern coastal economically developed provinces private passenger vehicle exhaust CO2 emissions are the highest, the central province of private passenger vehicle exhaust CO2 emissions second, economically backward western provinces private passenger vehicle exhaust CO2 emissions minimum; Fourth, between 2002 and 2012, with the exception of 2008 and 2011, the motor vehicle carbon tax rate is negative, the rest all is positive. When the climate warming start growth, then the optimal carbon tax rate tau t will rise rapidly; When the climate warming slower than expected, the optimal carbon tax rate tau t will rise more slowly; Fifth, the introduction of a carbon tax in draw lessons from foreign countries experience and comprehensive consideration on the basis of economic development level in our country, this article will be motor vehicle carbon tax rate in China initially set to 22.60 yuan/ton of carbon dioxide.Based on the empirical evaluation conclusions of this article and draw lessons from foreign experience of motor vehicle carbon tax in developed countries, this paper argues that China should timely based on motor vehicles of the CO2 emissions of carbon dioxide tax to reduce CO2 emissions, motor vehicles at the same time can also be supplemented by relevant supporting measures, such as the implementation of new energy automobile incentive policy, increase the development of low carbon public transportation mode. |