| With the rapid economic development,the negative impacts of global warming are becoming more and more serious to the human production and living.Facing the increasingly serious environmental problems,British economist Nicholas Stern has proposed that climate change is the most serious market failure.Therefore,we should pay more attention to environmental problems,it is deserves the legislators to establish an environmental protection system based on state institution.Even to this day,China has taken a critical step in protecting the environment,and the environmental protection tax law was implemented on January 1,2018.This indicates that the independent environmental tax system has been established in China.Gradually,we are on a win-win path.Global warming is one of the most important factors that hinder economic development.But carbon dioxide as a greenhouse gas are not regulated in the environmental tax law.Scientifically,although carbon dioxide is not a pollutant,we should value its destructive effect.The environmental tax law also should lay down the carbon taxes contents.EU countries have a mature carbon tax system,and in practice it has generated the remarkable results.Carbon tax system of western countries has a good directive function on our legislation and jurisprudence theory.The incorporation of the carbon taxation into the law is a good policy to reduce greenhouse gas emissions.In consideration of the mutual effect and actions between climate change and the environment.On the basis of the relation between environmental tax and carbon tax is contained and included.Analysis of the necessity of carbon tax collection in China and the main problems.Comparing the advantages with the disadvantages of carbon taxes and emission permits trade of carbon,and by studying the foreign tax legal systems to provide auseful reference for the improvement of China's environmental tax law.So setting up greentax system as foundation will help Chinese achieve sustainable development. |
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