Analysis of Path and Effect of Carbon Tax Achieving Carbon Emission Reduction

China is facing the huge pressure of reducing greenhouse gas emissions.Carbon tax with complementary of carbon emissions trading is an effective policy tool of reducing emissions adapting to Chinese national situation.The paper analyzes the current conditions of implementing carbon tax,researched deeply carbon tax key factors,tax rate,taxation procedure,al location and use of revenue,remission and compensation of revenue,mechanism of reciprocity and effect of reducing emission.The paper inculdes that the technological path of carbon tax is designed by integrating models and methodologies,the composi tion and selection of key factors of carbon tax system are proposed in dynamic condition.It is pointed that the key of implement ing carbon tax policy is tax rate and optimal tax rate is existed.Then,coordination of multilateral benefits and pattern of opti mal revenue return under neutral tax are analyzed.Finally,the effect of carbon tax and it ’ s correlative policies,and the ef fect on economy are analyzed,and the advice of implementing carbon tax policy adapting to Chinese situation is put forward.