Study On The Equity Principle In The Carbon Tax Legal System

From the perspective of global environment,frequent extreme weather causes huge losses to every country.As a result,the countries in the world including China have put the environmental issues on the agenda with researches on many global problems arising from greenhouse gas emissions.Among the means of emission reduction,carbon tax is an operable and effective one.What is carbon tax? It refers to a series of tax policy measures that have direct or indirect function of carbon dioxide emission reduction.Carbon taxes can be used to reduce the use of fossil fuels and reduce carbon dioxide emissions,thus gradually reducing the trend of global warming.The equity principle is one of the most important guiding principles in the establishment of the carbon tax legal system.The equity principle is a new concept of equity,which breaks the single spatial dimension of traditional equity and introduce the concept of time.It includes the question of the reasonable assumption of taxes between contemporary people and the equity between contemporary and future generations.The equity principle is very important to the carbon tax legal system,which determines the rationality of the system and weather it can be carried out smoothly.It is necessary for China to establish the carbon tax legal system.In most of the countries,the carbon tax legal system has unfair things.For example,the energy consumption concentrated companies emit a lot of carbon dioxide but enjoy more benefits,but the individual and families emit less carbon dioxide but undertake more carbon tax cost.The so-called equity principle has caused essentially unfair.In the future establishment of carbon tax legal system in China,how to avoid the unequal thing is the key point for this essay.I put forward three questions in this paper: how to make sure the objects of the carbon tax legal system in the equity principle,how to regulate the carbon tax preferential policies and how to refine carbon tax subjects.The ways to realize the principle of carbon taxation fairness are divided into two parts,of which the first part mainly answers how to realize the principle of fairness of sharing rights in the legal system of carbon tax,and the second part mainly answers how to realize the commitment in the legal system of carbon tax.If China want to make success in the process of building carbon tax legal system,three parts should be emphasized: First,in terms of the object of carbon tax,make sure of the tax payment obligations of the enterprise.We will exempt individuals and families from their carbon tax obligations and set up a corresponding carbon tax citizen supervision system to ensure the fairness of the obligation;secondly,in the subject of taxation,we should concentrate on the enterprise,not on the individual;thirdly,in the preference of tax deduction and exemption,we should give tax reduction and exemption policy to enterprises who have the results of energy saving and emission reduction.