Study On The System Of Carbon Tax In China In "Emission Peak,Carbon Neutrality" Background ——Based On The Analysis Of Tax Burden And Economic Effects

Carbon tax is first implemented in Nordic countries in the early 1990s,and has been implemented in most developed countries and small part of developing countries.In China since the"11th Five-Year Plan"period,the constraint indicator assessment of energy conservation and emission reduction,in"12th Five-Year Plan","13th Five-Year Plan"and"14th Five-Year Plan"period,green transformation and green development are more clear.The research of policies and tools about carbon tax has also experienced long-term exploration,but it has not yet been opened.General Secretary Xi Jinping made a commitment to the international community in the general debate of the seventy-fifth United Nations General Assembly,₂Emission in China achieve peaks before 2030,strive to achieve carbon neutrality before 2060,and proposed the specific goal of"Emission Peak,Carbon Neutrality"in the climate agency.This is also reflected in China as a responsible big country,which means that carbon emission reduction will face arduous tasks and severe challenges.So we need to expand ideas,mechanisms and policies in carbon emission reduction pathways.In the context of implementing carbon trading,the carbon tax shall be made as an important policy tool,and the two carbon emission reduction methods shall be implemented in parallel.Based on the perspective of tax burden and economic effects,the paper analyzes the impact of carbon tax.Firstly this paper fully simulates the tax burden of six industries and thirty provinces（autonomous regions,municipalities directly under the Central Government）if carbon tax has implemented.Then the derivation of the theoretical model distinguishes the short-term and long-term impact of carbon tax on the economy.Since capital can be adjusted,carbon tax may also be an active role.Finally according to the test results of Collb-Douglas production function model,the elastic coefficient of carbon tax on economic impact is 0.005,which means that From the perspective of long-term development,the opening of carbon taxes is conducive to stimulating economic growth.On the basis of combing the carbon tax practice of global representative state,the paper combines China actual situation,summarizing the revelation of opening carbon tax,including strive for widespread recognition to reduce resistance to levy.Formulate and improve relevant laws and regulations,levy carbon taxes from a lower tax rate level,make carbon taxes and carbon trading mechanisms complementary,introduce a minimum carbon price mechanism,regulate the use of carbon tax revenues.According to the above analysis,the suggestions include the basic purpose,principles,overall ideas,path selection and main tax system design.The key is the design of tax factors,including impact scope and objects,Taxpayers,taxation basis,tax rate,taxation mode,levy,tax preferential policy and revenue.This paper also recommends reasonable application of relevant strategies and measures,moderately maintaining macro-tax negative and stability,weakening the negative impact of the development of carbon tax on macroeconomic variables,coordinating carbon tax and carbon transactions,other taxes and policy tools.