Carbon tax on international experience and inspiration

[Abstract] carbon tax to reduce carbon dioxide emissions, one of the most effective Economic measures with the market since 1990, Finland became the first state imposed on carbon dioxide emissions, has been multi-national carbon tax, such as Sweden, Norway, Germany various countries in the carbon tax rate and the main difference when set to "downstream" tax. to take into account the Economic effects and environmental effects, national carbon tax set at a variety of tax relief provisions in China's carbon tax designed to consider to the design of progressive tax rates, improve the tax breaks and keep the tax system neutral.

[Keywords: carbon tax, international experience, carbon emissions

In recent years, as people increasingly aware of Environmental Protection, combined with the advantages of the U.S. House of Representatives narrowly passed, "U.S. Energy Security Act>> (also known as climate bill, the bill stipulates that from 2020 onwards, including China, the United States will not limit the implementation of national carbon emissions impose punitive tariffs, and if our first carbon tax in the country, then under the WTO agreement, the terms can not be double taxation, U.S. carbon tariffs if China can not be implemented on this point, China imposed carbon tax is increasing.

A carbon tax to promote energy conservation principle analysis
A substantial increase in greenhouse gas emissions, leading to global climate change, and the international community has become a hot issue, while carbon dioxide is causing global climate change important greenhouse gas, according to survey Research shows that climate change caused by gas There are at least 60% of carbon dioxide, so today the main measures to control greenhouse gases is to reduce carbon dioxide emissions.

Carbon tax is to reduce carbon dioxide emissions target, and thus fossil fuels (eg coal, natural gas, diesel and petrol, according to their carbon content or carbon emissions, a tax levied on the British economist Pigou has suggested that it should caused by external effects of corporate income range of environmental pollution behavior "Pigovian taxes." carbon tax is a "Pigou tax" one, that is the way the government through taxation of carbon emissions caused global warming effects of external inside, making the cost of carbon dioxide emissions into the price of the product up. a carbon tax on fossil fuels, the impact of supply and demand can be expressed in Figure 1:
In Figure 1, without a carbon tax in the case of the social supply curve of fossil fuels S1, the demand curve is D, the supply curve and demand curve intersects with E1, then the social demand for fossil fuels in Q1, the price as P1. When a carbon tax on fossil fuels, the marginal cost of its external way by the tax paid Economic agents need to consider this part of the cost of social change in the equilibrium price, the price increase from P1 to P2. and thus the amount of supply and demand reduced by Q1 Q2. the supply curve moves to the right S1 S2, equilibrium changes, moving from E1 to E2 position.

Theoretically speaking on the carbon content of fossil fuels according to their carbon tax will make use of the rising costs of fuel, and use the rising costs to a certain extent, reduce fossil fuel use and promote resource conservation, reduce fossil fuel market competitiveness, while promoting the Development and promotion of clean energy, reduce carbon dioxide pollution to a Pareto optimal level of carbon tax by reducing fossil fuel use, thereby reducing carbon dioxide emissions, while promoting new energy sources to promote, improve energy efficiency to promote sustainable Economic Development.

Second, a carbon tax of foreign practices and experiences
(A carbon tax of foreign basic situation
1, multi-national carbon tax and the tax rates according to different design conditions
European carbon tax practice started earlier, Finland was the first state tax on carbon dioxide emissions, beginning in 1990, a carbon tax. Since then, Sweden, Norway, the Netherlands, Denmark, Slovenia, Italy, Germany, Britain and other countries have begun has a carbon tax to date the EU-27 have all begun the introduction of environmental taxes. and carbon taxes for carbon dioxide emissions play a role.

National carbon tax based on their actual conditions apply different tax rates such as 1990, Finland introduced a carbon tax, the rate of 1.62 U.S. dollars / tons of carbon dioxide in 1991 in Sweden for private households and industrial enterprises in a carbon tax rate is 250 SEK / ton carbon dioxide, and carbon tax in Denmark in 1992 when the rate of 100 DKK / ton of carbon dioxide, etc., and accordance with national conditions and after social and Economic Development, and gradually raise tax rates, has reached the established policy objectives, such as the carbon tax rate in Finland in 1995, adjusted to 38.3 FIM / ton of carbon dioxide, carbon tax in Sweden in 1995, ordinary rate of 340 SEK / ton of carbon dioxide, while the industrial sector rate of 83 SEK / ton of carbon dioxide.

2, countries set the terms of a variety of tax breaks
Carbon taxes, can reduce carbon dioxide emissions, but a carbon tax for businesses will be reduced to some extent, the competitiveness of business or industry is not conducive to the enhancement of comprehensive national strength, but also increase the burden on low-income families, not conducive to social equity allocation.

Therefore, countries in the carbon tax at the same time, set a series of tax relief measures to reduce the adverse impact on business, grants low-income families, through subsidies for energy-saving projects for industrial enterprises, promote technological innovation and new energy R & D and promotion, for example: the Danish VAT 50% of the enterprises can enjoy tax return, and if the net tax burden is relatively heavy carbon dioxide can also enjoy further tax incentives, duty-free concessions given to the power sector, the Netherlands, the carbon tax imposed by energy tax / levy carbon tax 50/50, for energy-intensive sectors to be exempted from energy taxes, but the carbon tax can not be waived. and that the country's energy management tax levy, the taxes, large energy consumers through the program as long as the emissions reduction agreement voluntarily reduce carbon dioxide emissions can pay very little tax, Sweden, the first of the industrial sector and private households to achieve differences in tax rates, and industrial enterprises only pay 50% tax for energy-intensive industries there is a further tax reduction policy.

3, the carbon tax for the use and contribution to GDP
Countries to reap the carbon tax for the use of the following main aspects: First, for the Development of new energy-saving technologies, such as the UK, the second is into the state general budget revenue, such as Finland, the Netherlands, the three pension funds are invested, such as Germany four is returned to the industrial enterprises, to subsidize corporate energy projects, such as Denmark, Fifth subsidize low-income families, reducing taxes for low-income families.

Mainly carbon tax revenue into the country's GDP, the proportion of the environment shown in Figure 2:
(B characteristics of the foreign levy a carbon tax summary
1, the rate characteristics and the implementation of a progressive tax rate differences
Abroad, mainly carbon tax national carbon tax, mainly in low tax rate has begun to collect in future years, and gradually increase it. Help buffer the carbon tax levied for the business of adverse effects, but also conducive to the gradual change in people's awareness, and promoting energy saving and row example: Finland introduced a carbon tax in 1990, when the tax based on carbon content, set the tax rate was 1.62 U.S. dollars / tons of carbon dioxide in 1994 to increase the tax rate, adjusted to 38.3 in 1995, FIM / ton of carbon dioxide, 2003 was increased again to $ 26.15 / ton of carbon dioxide in Denmark since 1992 on families and businesses a carbon tax at the rate of 100 DKK / ton of carbon dioxide in 1996, tax rates remain unchanged, the tax base expanded to heating energy, 1999, rate then increased by 15% -20%.

Difference between the duty to implement the collection, one of the different objects with different tax rates, its main purpose is to promote energy conservation while minimizing the weakening of the competitiveness of enterprises, improve international competitiveness. For example: in Sweden in 1991, when a carbon tax on industrial and private home tax rate is set to 250 SEK / ton of carbon dioxide, but only by 50% of industrial enterprises to pay taxes, then, in 1993 the industrial sector rate reduced to 80 SEK / ton of carbon dioxide, and energy-intensive industries there is a further tax incentives, but the rate of private households upgraded to 320 SEK / ton of carbon dioxide in 1995 general tax rate is 340 SEK / ton of carbon dioxide, while the industrial sector rate of 83 SEK / ton of carbon dioxide in 2002 to further enhance the tax, but tax breaks for the degree of industrial sector from 50% to 70% the second is different taxable items to apply different tax rates levied, this approach has some policy-oriented, for example: Norway 1991, a carbon tax levied by the range of mineral oil, natural gas, gasoline, after coal and coke in 1992 also included the scope of levy. and depending on the carbon content of fossil fuels, the collection of standard also changed. data show that in 1995, gasoline, diesel fuel tax of NOK 0.83 standard / l and 0.415 NOK / liter .2005, oil, light oil, heavy oil and carbon taxes were 41 standard euros / tonne of carbon dioxide, 24 euro / tonne of carbon dioxide and 21 euros / tonnes of carbon dioxide.

2, the tax base in order to "downstream" in the main collection
Major national carbon tax levied on different, such as: Denmark, the scope of taxation for gasoline, natural gas, bio-fuels other than carbon dioxide emissions, taxed for homes and businesses, the Netherlands, the scope of taxation for the fuel, diesel, natural gas, liquefied petroleum, electricity, etc., taxed as domestic small energy consumers, the Swedish tax on all fuel oil, mainly for the import tax, producers and storage, whilst the private household and industrial sectors But a carbon tax rates are a clear distinction.

Links to free download http://www.hi138.com although different countries choose different tax base, and some in the "upstream" tax, and some in the "downstream" tax. "Upstream" tax, Although compliance with the "polluter pays" principle, can be timely transmission signal to producers to promote their production methods change, but not conducive to the transmission of price signals to consumers, is not conducive to energy saving in people's minds the idea in depth. In the "downstream" tax, to a certain extent, can make the transmission of price signals to consumers more convenient, but will to some extent hindered the Development of industrial exports.

3, fully integrated package of measures
Various countries in the introduction of a carbon tax, the implementation of a variety of comprehensive measures to reduce the carbon tax levy for the competitiveness of enterprises and industries adversely affected and undermined the country's comprehensive national strength of the main measures are set to a variety of tax incentives for high energy companies to subsidize to some extent, for enterprises to buy energy-efficient equipment or to provide financial support for energy Research, subsidies for low-income families with tax revenues to invest pension funds so as to reduce the carbon tax for the adverse economic impact.

(Three foreign levy a carbon tax on the positive impact of carbon dioxide emissions
Through a carbon tax, in the long-term trend will help to reduce carbon dioxide emissions, and enterprise energy conservation technology Research and innovation. The data show that Germany at the end of 2002, amounted to 7 million tons of carbon dioxide emissions more than the 1997 Denmark and energy-related tax implementation effectiveness of the assessment. If you do not levy such taxes, then companies will more than consume 10% of the energy and carbon taxes for alternative energy is also to a certain extent, from 1980 to 2002, a change in the Danish energy structure, coal, coke and reduced the proportion of oil consumption, while natural gas and renewable energy use increases due to carbon taxes between 1987 and 1994, reducing carbon dioxide emissions in Sweden of 6-8 tonnes.

Thus, the carbon tax is an effective policy can contribute to carbon dioxide emissions means carbon taxes, can not only promote the reduction of carbon dioxide emissions, and to a certain extent, promote business innovation in energy-saving technologies, and new energy Research and promotion, promotion of sustainable economic development role.

Third, China's need for the implementation of carbon tax policy analysis
(A carbon tax is the social construction of China needs two types of
China's rapid economic development, carbon dioxide emissions are rapidly increasing, according to the Institute of Fiscal Science Research Group reported that a carbon tax, CO2 emissions in China in 1994 was 30.7 million tons, increased to 5.07 billion tons in 2004 and per capita carbon dioxide emissions capacity of 3.65 tons, China's greenhouse gas emissions may be in the next two or three years more than the United States as the world's largest emitter. and by greenhouse gas-induced climate change has on our natural ecosystems and produce a series of economic and social impact. Introduction of a carbon tax will help reduce fossil fuel consumption, promote energy conservation, reducing carbon dioxide emissions, will help build two types of society.

(B) the introduction of a carbon tax is a way to change China's economic development needs
Introduction of carbon taxes on fossil fuels, to a certain extent, the prices of fossil fuels, leading to its decline in consumption, reduce carbon dioxide emissions. Fossil fuel prices could result in increased costs of high energy-consuming enterprises, to promote innovation in production technology of high energy-consuming enterprises, promote energy conservation while the carbon tax increases, help enterprises to explore new paths of energy conservation, promotion of new energy, new technology promotion and application, which will promote the adjustment of industrial structure of China's economy, optimum allocation of resources, so that China's economic development from extensive to intensive development.

(C carbon tax is to deal with international carbon tariffs and other barriers to the needs of the green
United States House of Representatives narrowly passed, "U.S. Energy Security Act>> (also known as climate bill, the bill stipulates that from 2020 onwards, including China, the U.S. will not limit the implementation of national carbon emissions impose punitive tariffs . "carbon tariff" in violation of <<United Nations Framework Convention on Climate Change>> identified in the developed and developing countries in climate change "common but differentiated responsibilities."
If China's first carbon tax, then the double taxation is a violation of WTO agreements. In China, a carbon tax of tax revenue can be used to promote the development of enterprise energy conservation, subsidies for low-income families. And can cope with the international carbon green barriers such as tariffs.

(D introduce a carbon tax is to establish the image of a responsible country needs
As a developing country, although China and the developing countries in climate change "common but differentiated responsibilities." Greenhouse gas emissions, but as a big country, China's international emissions increasing pressure. China has been actively taking measures and action to address climate change. carbon tax will help reduce carbon dioxide emissions in China to take positive action on climate change, specific performance, will help enhance China's international image.

Fourth, China's carbon tax inspiration
NPC Environmental and Resources Protection Committee official said that at present the possibility of a carbon tax is relatively large. Recently, the National Development and Reform Commission and Ministry of Finance through the research group, said that after the 2012 introduction of a carbon tax is more appropriate to our time, This shows that our government will in the near future introduction of a carbon tax. So, the introduction of carbon tax in China, according to China's national conditions, combined with international experience, consideration should be given the following:
(One should consider the design of the progressive nature of tax
Carbon tax levied at the rate of our design, we should start a low tax rate levied for the collection of objects of different tax rates levied differences according to different regions, different industries have different design actual tax rate so you can reduce carbon dioxide emissions at the same time, to some extent reduce the carbon tax levied for the business and the weakening of the competitiveness of the industry while taking into account the timing of the introduction of a carbon tax for China's actual situation, should improve and reform of China's energy tax system, gradually introducing carbon tax.

(II should pay attention to improving tax relief mechanism
Carbon taxes, in a certain period, for the competitiveness of enterprises, the tax burden on low-income families, and a country's international competitiveness could be adversely affected, so a carbon tax provisions in the design, should give full consideration to the enterprise , industry, competitive and fair distribution of social issues such as tax breaks designed to improve the mechanism to align the carbon tax to reduce the adverse impact such as using energy saving standards that meet the low-carbon industries tax breaks for the purchase or development business energy saving and emission reduction devices to be deducted plus VAT and other tax incentives.

(C should pay attention to maintaining tax neutrality
Carbon tax imposed from abroad, the practice can be seen in the carbon tax levy, the pension insurance by reducing the burden of other taxes, to maintain revenue neutrality. China's introduction of a carbon tax, to keep the revenue neutral for the collection of taxes earmarked by the carbon tax revenue to reduce distortionary taxes or used for energy-intensive companies and subsidies for low-income families, while supporting the development of domestic high-tech enterprises, some of their carbon emission reduction technology development do financial support, and provide a degree of tax incentives.


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