On the Legislation Design and Supporting Measures of China's Carbon Tax

Carbon tax aims at carbon dioxide emissions,which has already been advanced and practiced in developed countries with some fruitful achievements.However,carbon tax only exists in name in current Chinese tax system.China's carbon tax legislation should learn from advanced international experiences and integrate its legislation design into the overall tax system reform,while it is in a benign opportunity of resources tax reform.Meanwhile,the government should take corresponding supporting measures to assist the development and implementation of the carbon tax system.