The Assumption of Establishing Carbon Tax System in China under the Perspective of Climate Change

The global climate change characterized by global warming has formed a major challenge to the environment and the social development, and thus becomes an issue faced by all human beings in the 21st century. One fundamental solution in coping with the climate change and in realizing a sustainable development is to grow a low-carbon economy. In the process of China´s effort to promote the low-carbon economy, carbon tax should be introduced as an effective policy instrument. This thesis provides a detailed analysis of the necessity and condition of levying carbon tax in China, and by drawing on the experience of other developed countries, some suggestions are given subsequently concerning the construction of carbon tax system in China as well as some related reform measures.