Promote China’s Carbon Emissions Tax Policy Research

With the accelerating process of global industrialization, global warming trend caused by human-induced greenhouse gas emissions are further intensified and has become one of the hot issues of the international community’s attention. Since carbon emission behavior characteristics typical of public goods, and therefore carbon emissions issues facing human society far the largest "market failure" problem. Therefore, to explore the establishment of a global carbon reduction mechanisms to address climate change is a common choice that must be made mankind.China, as the world’s largest developing country, although no specific emission reduction targets and timetables, But it is also the world’s largest carbon emitter, is under enormous pressure this international public opinion. With further accelerate the next phase of China’s urbanization and industrialization process, further increase in energy demand, carbon emissions problems faced even more severe. Therefore, how to ensure sustained economic growth under the premise of the effective use of tax policy to reduce carbon emissions significance very important.Firstly,this paper analyzes the influence of China’s current tax abatement policies have the effect of taxes on individual microscopic carbon emissions, and then draw the model by STIRPAT improved through the introduction of the level of economic development, energy intensity, industrial structure, urbanization level of trade openness and resource tax, consumption tax, vehicle purchase tax burden to measure variables such as the impact of the role of carbon emissions. The results show that:the existing tax policies, the impact of resource tax on carbon emissions is not significant, the effect of weak consumption tax, which will affect the vehicle purchase tax energy consumption through indirect restrictions on carbon emissions more significant. Finally, based on the above conclusions, improve the existing tax system, building a green tax system policy recommendations.