The Discussion of Introduction Carbon Tax in China -- Based on the Perspective on the Environmental Taxation System Innovation

Environmental taxation system generally refers to all taxes imposed in order to achieve certain environmental objectives. To introduce a carbon tax is imperative in China because it will perfect China´s environmental taxation system, mitigate China´s pressure of CO₂ emission, establish the image of China as a responsible power, change China´s economic growth pattern, and respond to the international “Carbon Tariff”. Foreign practice shows that negative impact of a carbon tax on economic growth is not large, but it can promote low carbon economic development. In order to perfect environmental taxation system, introduction carbon tax in China should be noticed: to focus on the setup of carbon tax exemption clause, the selection of a reasonable introduction opportunity, the formation of environmental and economic policy force, the choice of progressive carbon tax rate, and the follow the principle of tax revenue neutral.