Research On The Construction Of Chinese Carbon Tax Legal System

In recent years,global climate change has seriously threatened the survival and development of human society,and sounded an alarm for environmental damage caused by human over utilization of natural resources.Climate change is different from general environmental issues.It involves a wider range and has a great impact.It is directly related to all aspects of international politics and economy.Relevant research shows that global climate change is directly related to the carbon dioxide emitted by the massive use of fossil energy.However,fossil energy still accounts for a large proportion in the energy structure of most countries in the world,and this situation cannot be changed in the short term.In the case of inevitable use of fossil energy,reducing carbon emissions as much as possible has become a major proposition to be solved urgently by human society.China became the world’s largest carbon dioxide emitter around 2004.As a responsible and responsible country,the Chinese government has implemented a series of policies and measures in addressing climate change and controlling carbon dioxide emissions.However,according to the implementation effect of existing policies and measures and the huge pressure of carbon emission reduction faced by China,the current policy system is not complete and there are considerable loopholes in carbon emission reduction.According to the basic national conditions of China at this stage,the author believes that the country should carry out carbon tax legislation at an appropriate time,levy carbon tax,walk out a path of carbon tax reform with Chinese characteristics,and contribute Chinese ideas and Chinese experience to international carbon tax legislation.This paper is divided into four parts.The first chapter is the first part.Starting with the concept definition,nature and characteristics of carbon tax,it deeply explains the externality and Pigou tax theory,polluter pays theory,public goods theory and double dividend theory,and demonstrates the legitimacy basis of carbon tax collection at the theoretical level.The second chapter is the second part,which mainly analyzes the background information of China’s carbon tax legislation and introduces the necessity of carbon tax legislation.At the current stage,the introduction of carbon tax is not only conducive to carbon emission reduction and achieve the "double carbon goal",but also of great significance to the development of low-carbon economy,the transformation of economic structure,the response to carbon tariffs and the reform of environmental tax system;However,the birth of a new thing is bound to face many difficulties.This paper analyzes the potential obstacles that China may encounter in levying carbon tax,and gives specific solutions.At the same time,the author also analyzes the feasibility of levying carbon tax in China at the current stage,and points out the feasibility of carbon tax legislation in China by analyzing the factors of policy,theory and technology.The third chapter is the third part.Although carbon tax is a new thing in China,foreign countries have more than 30 years of practical experience.This paper selects the carbon tax collection practice of three typical countries,compares the evolution process of carbon tax practice in different countries,analyzes the details and logic of specific policies implemented in different countries at different stages,and summarizes experience and lessons for China’s future carbon tax legislation,in order to provide reference and reference for the practice of China’s carbon tax legal system.The fourth chapter is the fourth part.This paper first introduces the basic principles of carbon tax legislation,including tax neutrality,coordination between environmental protection and economic development,and the principle of ecological priority,and then introduces the specific system construction of China’s carbon tax law,from the selection of legislative model to the scope of taxpayers,the setting of initial carbon tax rate and the construction of dynamic adjustment mechanism of tax rate,and then focuses on the specific system of carbon tax preference and income,Finally,the implementation of carbon tax is inseparable from the coordination and cooperation of supporting systems.We should improve the carbon tax advance notice system,speed up the construction of carbon emission trading market and establish a carbon tax implementation supervision system.