| With the new normal of development in our country, green economy has become the trend. The demand of social consumption is becoming more and more different and diversified from homogeneous and imitative, while the demand of investment shows different trend along with the continual emergence of new technologies and new types of commercial activities. Now the green, low-carbon, clean and circular development has become the aim of the whole society, driven by the accelerate transformation and upgrading of the industrial structure, the continuous deepening of the export-oriented and open economy, and the restriction environment and resource. Therefore, as an important part of environmental taxes, the carbon tax should be considered to put into practice in our country.Now China has become the second largest economic entity and the largest carbon emission country around the world, whose carbon emission growth every year used to exceed the summation of the North America and the Europe. However, we Chinese have made concerted efforts to meet the climate challenge and got remarkable achievement under the principle of common but different responsibilities recently. A widely-concerned Sino-US Joint Statement on Climate Change was signed in November 2014, in which claims the schedule and path of the carbon emission reduction. The carbon tax is usually thought to help to achieve the reduction aims. Generally speaking, when the carbon tax carries out, the energy price mechanism, the environmental tax system and the local tax system will be forced to improve and transform, consumers will be stimulated to live a more resource-saving and environment-friendly life. At the meantime, the carbon tax helps our taxation mechanism be in line with the developed countries, which will keep from losing the source of carbon taxation from domestic.This article is trying to take Jiangsu province as an example to analyze the economic effect from carbon tax, and suggest how to carry out the carbon taxation on the base of introduce the experience of developed countries. Jiangsu is a good representative for its high industrialized degree and heavy carbon emission reduction pressure. Meanwhile, Jiangsu can be divided into South Jiangsu, Central Jiangsu and North Jiangsu according to their economic development level, which is similar to the regional development pattern in our country. If we give different suggestions and measures to South, Central and North Jiangsu, they can be thought to be suitable to the East, Central and West China at the same time.The conceivable conclusions of this article are as bellow:First, the carbon emission of per unit of GDP in Jiangsu has showed a downward trend and the carbon discharges peak value is hopeful to come early. Second, the neutral principle of taxation should be considered when designing detailed rules and regulations, to keep the structure and revenue of tax stable generally. Third, according to our estimates, for the industrial sector, the largest sector tax payer, the more developed Cities such as Suzhou and Wuxi will pay less carbon tax than the less developed cities such as Nanjing and Xuzhou. Therefore, the government should take some specific and instructive measures to narrow the regional and industrial differences. Fourth, the low-income residents who use fault coal will bear higher carbon tax burden than the high-income residents who use more clean energy. So measures helping to ease the regressive nature of carbon tax are necessary. Fifth, learning experiences from developed countries, we should set clear goals, make the carbon tax burden bearable enough at first and promote the tax in a planed and orderly way. Sixth, a tax reform of neutral principle, a preannouncement system, a different tax rate from different sectors and regions, a series of preferential policies and some improving supporting policies are five indispensable elements to make the carbon taxation come into effect successfully in China. |
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