The Carbon Tax Plan Is Being Developed In &Nbsp, Or In The Consumption Link.

The carbon tax, once considered unreachable by the industry, has entered the public view.

"Carbon tax plan, we are studying."

Jie Zhenhua, deputy director of the national development and Reform Commission, confirmed in an interview.

Carbon tax is targeted at fossils.

A finance expert involved in carbon tax research told reporters: "the environmental tax has been reported to the State Council, and carbon tax may be issued as one of the tax items."

Carbon tax levy Roadmap

As early as July 2008, the Finance Research Institute of the Ministry of Finance (hereinafter referred to as the Finance Institute) set up a special research group to explore the possibility of levying carbon tax in China.

In mid 2010, a special report on the framework of China's carbon tax system (hereinafter referred to as the framework) was released.

As the climate becomes more and more popular, the research report written by the national development and Reform Commission and the Ministry of finance has aroused great concern.

"Carbon tax is actually a kind of behavior tax. The main purpose is to collect carbon emissions to achieve the goal of reducing carbon emissions by enterprises and industries."

Fu Zhihua, director of the Regional Economic Research Office of the Ministry of finance, told the finance and economics weekly.

Carbon tax researchers believe that it is necessary to levy carbon tax either from the perspective of energy conservation or emission reduction or from the overall tax system in China.

Most of the developed countries have environmental taxes and energy taxes. In China, it is a resource tax that can be related to carbon emissions. However, because of its small tax burden, it is difficult to achieve the purpose of collection.

The "China carbon tax levy roadmap" listed in the framework report shows that it is expected that carbon tax will be levied in 2012 and 2013, and the environmental tax will be introduced in 2014 and thereafter. "According to the specific circumstances of carbon tax implementation and the reform of other environmental tax categories, we will improve and optimize the whole environmental tax system."

Since the Copenhagen negotiations, the Chinese government has adopted a series of energy-saving measures to achieve the promise of reducing carbon intensity by 40% to 45% on the basis of 2005 in 2020.

"12th Five-Year" is approaching. The task of energy saving and emission reduction is arduous.

Regarding this, Jie Zhenhua, deputy director of the NDRC, said in a news conference held in October, "some provinces have adopted inappropriate measures to save energy and reduce emissions, and they have been stopped immediately.

Now the provinces are still actively taking measures to achieve the task of saving energy. "

Faced with the grim situation of emission reduction, the government intends to use carbon tax to achieve emission reduction purposes.

In the preliminary design of carbon tax, the tax base issue is controversial.

"Which is the biggest problem?"

An expert who participated in the design of carbon tax framework told reporters that in the consumption link, the collection should be the most intuitive, but how to calculate is a problem.

Starting directly from raw materials will be easier to collect, but this will cause the price of raw materials to rise.

Jia Kang, director of the Institute of finance, said that there are three technical options for the introduction of carbon tax. One is to put the tax on environmental protection as a tax item and see whether it can come out with the environmental protection tax. One is to introduce carbon tax into consumption tax according to the fuel tax reform. The third is to put carbon tax into the resource tax and modify the tax rate according to the carbon content of fossil energy.

"We prefer the first two approaches."

He said.