英文摘要

Elements of t Carbon Tax System Design
WangJinxia Yao Min （Jilin University of Finance and Economics, Changchun, Jilin 130117）
Abstract： In recent years, with the rapid economic development, China＇s environmental problems are becoming increasingly prominent, and pressure on energy saving is increasing. Carbon tax as an effective tool of energy saving has got increasing attention. Based on the need for energy conservation, according to the level of tax collection and management, drawing on international experience, China should follow the ＂polluter pays＂ principle to determine tax payer on the basis of estimated amount of carbon dioxide emissions, use a fixed carbon tax rate, consider environmental protection and industrial competitiveness protection, rationally design a carbon tax incentives, make full use of the carbon tax in promoting economic, social and environmental sustainable development.
Key words： Carbon emissions; Institutional design; Energy conservation