Corporate Carbon Tax Policy Development
|School||Nanjing Forestry University|
|Keywords||Low-carbon economy Tax Policy Energy conservation|
The issue of global warming from the 1970s began to attract wide attention since , has now become the world facing the most serious environmental problems , human nature being as it is tens of thousands of years to obtain the degree of implementation of the infinite variety retaliation . Mainly due to global warming caused by human activities excessive greenhouse gas emissions , and in the form of carbon dioxide greenhouse gas accounted for 55%. In this context , the development of low-carbon economy and reduce carbon emissions has been recognized by countries around the world , become a new model of economic development , the achievement of sustainable human development is of great significance . Since tax policy mandatory, free sex , fixed characteristics, is the realization of economic oversight and regulating the economy strong policy tool. Therefore , the tax policy instruments to promote low-carbon development an important tool for business . For how to set up suitable for China 's carbon tax policy , this article from the following five parts are described : first introduces the research background and abroad Research , combined with the situation on the difficult process of this study the related statements ; followed by the introduction related to a low carbon economy theory, use tax policies to promote low-carbon development companies theoretical basis ; third describes the relevant foreign carbon tax policy , through the United States, the Netherlands, Sweden, Denmark, four national low-carbon economy tax policy introduction , summary presented to China's tax system reform in the reference ; fourth specific analysis of China's carbon tax policy status and lack of resources through tax, consumption tax , value added tax , corporate income tax on carbon emissions have a policy role in promoting the introduction of the tax system proposed deletions and the lack of specific policies ; Finally our existing deficiencies in tax policy , combined with China 's specific national conditions , from improving the existing tax policy and environmental taxes raised on two aspects of carbon tax policy suggestions for improvement , in general , the establishment of a global carbon tax policy.