Policy Analysis and Framework Design of Carbon Tax in China

摘要

In this paper,we analyzed the carbon tax design experiences in OECD membership countries,discussed necessity and feasibility of Carbon Tax to be operated in China given the current socio-economic and environmental status and the international carbon reduction environment,especially in the context of financial crisis,and put forward a Carbon Tax policy design framework.The results showed that Carbon Tax could be a better choice for China to implement carbon reduction to address climate change problems,and was institutional,political,manageable and technically feasible.Carbon tax implementation should take a step by step.The initial tax rate should take a lower rate and CDM price in the international carbon market could be taken as a reference ; tax base initially should be set on the carbon content of the fossil fuels ; the initial levying objects should be focused on the enterprises and subsidy and tax preference should be considered to adopt to mitigate the pressures of the energy intensive sectors ; the tax income was suggested to act as a central tax income category and specialized in saving energy,raising energy efficiency and developing renewable energy.