The Carbon Tax In China:Theoretical Analysis, Scheme Design And Emission Reduction

At the global weather conference in 2015, leaders who came from about 100 countries and area signed the "Climate treaty of Paris", in order to cut down the emission of greenhouse gases and lower global temperature’s rate of rise. As the economy developed rapidly the emission load of Carbon Dioxide also cannot be ignored. So it’s so urgent to cut down the emission of greenhouse gases and perfect some related laws.The main way of our country to improve the environment is focus on the system of administrative charges. Some related fiscal and taxation system is not perfect, Carbon tax as an important energy-saving emission reduction in China has not been charged yet. This article from the current stage of the main means of fiscal and taxation about China’s environmental governance, through the comparative analysis of environmental taxes and fees to describes the carbon tax in the legal basis, tax authorities, the collection of links and the collection range is superior to the pollution charging system, at the same time, from the perspective of environmental status, economic development, policy environment and international influence, it emphasizes the necessity of levying carbon tax in our country.A carbon tax in OECD countries is relatively common, so the carbon tax system of our country can learn from foreign experience. This paper mainly introduces the Finland, Sweden, the Netherlands and other several levy earlier nation’s carbon tax,learning from the aspects of the scope of the collection, the tax basis, applicable tax rate and tax preferential policies from other countries, combined with the concrete national conditions of our current economic downward pressure and supply side reforms, discusses that the carbon tax should be levied step by step, and at the beginning of the reform it should be slow,in case the tax burden on economic development will be increased.In addition to the theoretical analysis, this paper makes an empirical analysis on the effect of carbon tax reduction based on input output method. China’s input output table is used to simulate the effects of different tax rates on the emission of carbon dioxide in 2012. Empirical results show that the introduction of carbon tax can reduce carbon dioxide emissions, while it has a certain negative impact on the national economic output and our country is suitable for low tax collection in the current macroeconomic situation.Through both theoretical and empirical analysis, we have explained the necessity of levying carbon tax in our country, so it is necessary to introduce the carbon tax system in China. However, levy a new tax involves all aspects of politics, economy and society. Therefore, in the reform process we should adhere to the principle of gradual and orderly progress policy, achieve to come from the actual starting point and concrete analysis of concrete problems. We must clear the relationship between China’s environmental fee system and the system of carbon tax, coordinate of the collection and management of carbon tax and other relevant taxes, improve the tax system in our country, really play to the important role of the carbon tax in two areas of energy-saving emission reduction and economic regulation...