Carbon tax is one of the effective carbon emission reduction policy tools to deal with the global climate crisis.Although the development of carbon tax in the world has achieved certain emission reduction results,there are significant differences in the implementation path and policy adjustment logic of carbon tax in vari-ous countries,and there are still problems such as immature participation in carbon pricing mechanism,slow development and lack of adjustment mechanism for international disputes.Drawing on the specific tax system,policy design and practical experience of tax relations in the current international carbon tax system,China's carbon tax should be levied step by step,synergistically and complementarly with carbon trading,adopt a"gradually broadened"tax system design,use tax incentives to balance the tax burden,fully participate in the international carbon tax coordination,and strive to promote the development of green economy and promote the achievement of carbon peak and carbon neutrality goals.
维普
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