| Since China’s reform and opening up,the rapid economic development has also led to a serious environmental load,the annual emissions of carbon dioxide has been the world’s first.At the same time,in 2020,President Xi Jinping proposed at the UN General Assembly that the peak of carbon dioxide emissions should be realized before2030.Zero carbon dioxide emissions should be achieved by 2060.It can be said that China is under great pressure to reduce carbon dioxide emissions.In order to control the emission of carbon dioxide,China has implemented the carbon emission trading system,consumption tax,resource tax,value-added tax and other existing taxes related to carbon tax.However,the carbon emission trading system has the limitations of inconsistent trading rules of the carbon market,insufficient effectiveness of the carbon market and insufficient regulation and supervision of the carbon market,and the existing taxes have the disadvantages of narrow tax scope and low tax rate.A carbon tax,by contrast,is a tax on carbon dioxide emissions at a fixed price.Carbon tax has the advantages of simple implementation,wide coverage and relatively stable carbon emission cost,which can make up for the shortcomings of the existing system.Therefore,it is necessary to levy carbon tax in China.The introduction of carbon tax involves three difficult problems: the nature of carbon tax,the positioning of carbon tax and the coordination of carbon tax and carbon emission trading system.In terms of the legislation qualitativeness of carbon tax,carbon tax is a tax imposed to control carbon dioxide from the perspective of its tax purpose and its regressiveness.In addition,the regressiveness of carbon tax leads to the instability of carbon tax collection and does not meet the conditions of fiscal tax.Therefore,it is more appropriate to qualitatively define carbon tax as a specific purpose tax.As far as the positioning of carbon tax is concerned,carbon tax,environmental tax,resource tax and consumption tax are independent and complementary to each other from the aspects of tax purpose,tax object and tax link.As far as coordination is concerned,carbon tax should make use of its advantages of wide coverage and stable price to coordinate and make up for the deficiency of carbon emission trading system.In terms of the coordination between carbon tax and carbon emission trading system,it is mainly the scope and intensity of coordination that need to be considered.On the premise of clarifying the basis of carbon tax legislation,the specific approach of carbon tax legislation should be carried out from the following aspects:First of all,clear carbon tax legislation purpose,from the carbon tax legislation purpose of the meaning of building and considerations,purpose is a carbon tax legislation to control carbon dioxide emissions,transformation of the mode of production and living,guide enterprises and individuals to promote low-carbon city construction for direct purpose,protect the environment,promote the harmonious development of economy,society and environment as the fundamental purpose of multivariate multilevel system of legislative purpose.Secondly,the legislative model of carbon tax considers the relationship between carbon tax and existing taxes as well as the actual situation of China,so as to establish the carbon tax is more suitable for independent legislative model.Finally,carbon tax and carbon emission trading system refer to the coordination mode of Sweden and Norway in terms of coordination mode,and establish that carbon tax and carbon emission trading system do not exclude the coordination mode of the same enterprise.In terms of joint application,carbon tax and carbon emission trading system need to be jointly applied in terms of coverage and price mechanism.Finally,when constructing the legislative elements of carbon tax,factors such as tax object,tax link and tax basis need to be reasonably constructed according to the situation of carbon emission trading system. |
