Construction of Progressive Type of Carbon Tax System from the Perspective of Ecological Modernization
In the process of implementing carbon neutrality and building ecological modernization,carbon tax has become an important governance tool with its advantages of direct authority,wide coverage,and quick results.The scientific nature and coordination of the carbon tax system directly affect the effectiveness of carbon reduction.The current carbon emission reduction system has unclear targets and lacks carbon tax.It cannot meet the needs of dual carbon commitments,energy transformation and the construction of a beautiful China.A progressive carbon tax sys-tem should be built.In terms of the scope of taxation,we will start from industries that have not implemented car-bon emissions trading and gradually expand to other carbon emission fields.In terms of taxation objects,we will start from producers of fossil energy and gradually expand to sellers and consumers.In terms of method,we start with the carbon content of products and gradually shift to the carbon emissions of taxable objects.In the early sta-ges of carbon tax collection,we consider industrial policies,carbon emissions and other factors,learn from carbon trading prices,and set differentiated proportional tax rates in different industries.In addition,carbon tax should be coordinated with related taxes such as environmental protection tax,resource tax and consumption tax,and with car-bon trading,carbon subsidies and other related measures to jointly promote the stable realization of ecological mod-ernization.
Ecological ModernizationCarbon TaxProgressive SystemSystem Construction