| Carbon tax was initiated for the issue of global warming, but the interests it protects are not the environmental interests only. Theories and practices of the developed counties indicate that carbon tax can not only balance the significant even mutual-conflicted national strategic interests, such as environmental protection, energy safety and tax system perfection, but also, to some extent, limit the competitive edge of the developing countries. When reviewing the rule system of carbon tax in the developed countries, we can find that these rules focus on the multiple national strategic interests and are generally constituted with four basic aspects. The general rules are used to elaborate the direction of the national strategic interests. The flexible tax rate rules are used to take account of the multiple national interests. The tax preference rules are used to protect the specific industries, sectors or groups. And the tax revenue rules are used to ensure the tax neutrality.China should introduce carbon tax. The requirement for the construction of a resource-conserving and environment-friendly society calls for carbon tax. Relieving the huge international political pressure China confronts and dealing with the carbon tariff threat from the developed countries also call for carbon tax in China. When designing the specific rules of carbon tax, especially the rules about the taxable object, the subject of tax, taxation basis, tax rates, tax preferences and tax application, we should give priority to the consideration of national strategic interests. These national strategic interests involve not only long-term interests, such as energy safety and environmental protection, but also current interests, such as industrial competitive power, resident adapting capacity and so on. The design of carbon tax rules should also keep the tax system practical and convenient. As to the tendency of the carbon tax institution in the world, in the short run, the introduction of carbon tax is confronted with many difficulties, such as its conflict with the short-term national interests, but in the long run, common national interests will promote the development and implement of carbon tax. |
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