Research on green tax promoting the development of low-carbon economy in China

In recent years, with disasters such as global warming, extreme weather occurring frequently, environmental consciousness of human beings increase gradually. Governments introduced policies to support low-carbon economy and there have no doubt that it will provide a good opportunity for the low-carbon economy. China emitting lots of carbon every year has set low carbon as one of strategic goals and made the related plans and policies. By analyzing the regulation and control policies about implementing the low-carbon economy in the western developed countries, which concluded that green tax policies is one of the effective means of economy. This paper focuses on introducing the green tax system promoting low carbon economy, designing the reform for the current tax of system, introducing carbon taxes and other new taxes and some supporting reform program. Chinese low-carbon economic development, ecological environmental protection and sustainable development can get harmonious development through the green tax policies.