The Study On Carbon Tax Legal System Construction

Carbon dioxide, as the main greenhouse gas, its excessive emissions have caused climateanomalies, frequency of extreme weather, rising sea levels and a series of serious problems. The reductionof Carbon dioxide emission has received international attention. Globally, the research on the reduction ofgreenhouse gas emission is rich. And the study mainly focuses on two aspects, carbon tax law system andcarbon emissions trading system. The author thinks that the carbon tax legal system has more advantagesand is more suitable for our developing country. This paper mainly discusses the construction of the carbontax legal system of China. This paper is divided into five chapters. This paper is carried out mainly from thegreenhouse gas emission reduction as the entry point. The first chapter is about the background researchand mainly discusses the greenhouse gas emissions and emission reduction, and analyzes the emissionsource of greenhouse gases and the consequences. The paper discusses about the current international legalbasis and emission reduction measures of the greenhouse gas emission. The control and reduction of themain greenhouse gases carbon dioxide is induced. The second chapter mainly discusses the value andadvantage of our carbon tax legislation. China’s carbon tax legislation value is discussed from China’sdomestic economic development, corporate social responsibility, environmental legal system and deal withthe new international trade barrier etc. Compared with the traditional command type compulsory measures,the carbon emissions trading system and several related taxes and dues measures, the advantages andnecessity of carbon tax system is analyzed. The third chapter focuses on the exploration and practice inforeign countries, summarize experience and lessons of China value. The fourth chapter analyzes thefeasibility of constructing our carbon tax legislation from the carbon tax general theoretical foundation andlegal basis (here, the legal basis is taken from the perspective of theoretical basis). From multi angles, suchas the economic, environmental, social management, politics and law, this paper studies the deepfoundation of carbon tax, the feasibility about the construction of carbon tax in our country. The fifthchapter focuses on detail the construction of China’s carbon tax legal system from the legislative principles,form selection, legal elements, designing and related facilities and other aspects of construction, and putsforward some thoughts and suggestions.