A Study On Low-carbon Economy And Taxation Issues Under The Background Of The Current Governance Haze

December 2015 in Paris, France, 195 participants from about 10 000 members of the day and night after 14 days of arduous negotiations, and finally through the new global climate change agreement- "the United Nations Framework Convention on Climate Change"(referred to as the "Paris Agreement"). Seek global agreement on greenhouse gases by 2020, primarily carbon-sulfur content is controlled, so that will reduce the global threat of climate to a minimum. However, the year 2015, the vast majority of the city was filled with "haze" of smoke, which is caused by emissions, high energy consumption and heavy pollution in vehicle exhaust emissions of carbon-sulfur gas companies, in addition to the northern winter coal as its main energy heating, so that even more haze of rage. Based on this, that, from the governance haze of view, the development of low-carbon economy, the transformation of economic development mode, take the road of sustainable development has become an inevitable choice of seeking development.Paper firstly in our part of the industrial city as the background haze expounded China’s current low-carbon economy under the background of the importance of governance haze, and the domestic and international development of low-carbon economic governance haze status quo do a literature review. On this basis, the paper will start from the haze of China’s industrial city two typical cases, the analysis of the research carried out. By 2015 most of our cities, especially in the industrial city of more than half the year are being shrouded in haze. In this paper, on the one hand through the air quality of some Chinese industrial cities were analyzed and discussed the impact of industrial haze caused by the development; the other hand, by exploring the haze on human health threat of a fog and haze caused by the analysis of cases. Finally, he summed up the experience and problems of two typical cases reflect, which is an important experience should play a positive role in governance haze fiscal policy, because, fiscal policy has a special feature in the haze governance, such as the regulation to guide and support functions and other functions, the use of low-carbon taxation policy is an effective means of governance haze. At present China’s current taxation policy has begun to focus on high-pollution exhaust gas treatment, endangering people’s health behavior punished in the allocation of resources and improve the protection of the environment and the effect of high pollution and high energy consumption, optimization plays an important role. But compared to many of the problems China’s current taxation policy governance haze still exist between the developed countries, are: Governance haze low carbon economy is imperfect legal system, environmental pollution expenditure lack of efforts on high-carbon energy subsidies still exist, the current tax policy inhibiting haze obvious, indirect taxes related to the lack of suppression haze functions. Britain and other developed countries, several major experience some success in the use of fiscal and taxation policies to promote low-carbon economic development, governance haze aspects, such as the protection of national laws and regulations in support of the state financial expenditure, the tax system of green, the market economy mechanism establishment, etc. In view of the current fiscal policies in the haze problems of governance, drawing on the successful experience of developed countries, the paper proposes a corresponding improvement of low-carbon economy under the background of governance haze taxation policy recommendations are: efforts to increase fiscal expenditure and removal of energy subsidies, establish and improve environmental laws and regulations, strengthen mutually beneficial international cooperation, optimize and improve the system of taxation of construction and the like.