Research On Related Issues Of My Country's Carbon Tax Legislation

At present,due to excessive emissions of greenhouse gases,global warming and extreme climatic environmental problems appeared gradually.Our civilization,which is established of fossil-based energy is facing a survival crisis.Under the circumstances,reducing greenhouse gas emissions and mitigating climate warming become the consensus of all mankind.Carbon tax as one of the most effective policy to promote carbon emissions in this context comes into being under the background.Carbon tax is a double-edged sword,it can not only brings the benefits of economy and the environment,it can also lead to a greater impact on the social-economic.Therefore,there is a lot of controversy over the carbon tax legislation and it is difficult to obtain a unified opinion.In this paper,through using the methods of comparative research and chart description,the author takes China's special national conditions as a background to explore the issue of carbon tax legislation.Then through the analysis of carbon tax theory and learn from foreign legislation to put forward some suggestions for China's carbon tax legislation.The paper is divided into five parts.The first part is an overview of carbon tax.It mainly introduces the origin of carbon tax,the definition of carbon tax,the legal characteristics of carbon tax and the relevant theories of carbon tax.The second part analyzes the feasibility and necessity of China's carbon tax legislation.This paper analyzes the necessity of carbon tax legislation from three aspects:national interest,low carbon economy and international environmental responsibility distribution.Then analyzes the feasibility of carbon tax legislation from the three models of collection technology,policy level and economic model.The third part mainly discusses the dilemma of carbon tax legislation.It mainly discusses the independence and integration of the two legislative models of the pros and cons,then examines the carbon tax legislation followed by environmental justice.The fourth part is the reference to extraterritorial experience.Firstly it introduces the carbon tax legislation and policy of Finland,Sweden,the United Kingdom and Canada,followed by the experience of foreign carbon tax legislation to make a summary.The fifth part comes up with proposal on China's carbon tax legislation.First of all,it proposes to adopt the legislation model of the integration-environmental tax.Secondly,it advocates the design of carbon tax according to the inherent requirements of environmental justice.Finally,it mentions the suggestions on specific contents of the carbon tax legislation.