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1、AbstractAftertheIndustrialRevolution,themomentumofrapideconomicdevelopment,butalsocontinuetoswellthepopulationscale.Statesseekingtomaximizetheirowninterests,attheexpenseofsacrificingtheenvironmentinexchangeforhighGDP.Duetothelimitednatureoftheworld'senergystocks,makingthedevelopmentandutili
2、zationofenergyintermsoftheexistenceofincontinence,lowutilizationproblem.Theseproblemsleddirectlytothedeteriorationoftheenvironment,asglobalenvironmentalproblemstothegreenhouseeffectismostprominentinthegreenhousegascarbondioxide,thelargestshare,howtoeffectivelycontrolcarbondioxideemissionsha
3、sbecomethefocusofglobalattention.Toeffectivelydealwiththeproblem,theUnitedNationsandotherorganizationsheldseveralmeetings(suchasCopenhagen,Doha)anddevelopedaseriesofenergyconservationprograms(suchastheKyotoProtocol,UNFCCC),developedanddevelopingtheseprogramsenergysavingobligationscountriesd
4、odifferentrules.ManyEuropeancountrieshavethereforeimplementedacarbontaxpolicy,andmadecertainemissionreduction.China,asthecarbondioxideemissionsfromlargecountriestoreducecarbondioxideemissionsasaneffectivecarbontaxlevyyet.Therefore,thisdeparturefromthestatusquoofChina'snationalconditionsandt
5、odesignacarbontaxsystemforChina'scarbontaxlevytoprovideausefulreference.Atpresent,China'senvironmentalpollution,naturaldisastersfrequentlypatronize.Irrationalindustrialstructure,lowenergyefficientnewenergydevelopmentandthelimitedlevelofissuesoutstanding.Ourpreferenceinenvironmentalgovernanc
6、eadministrativecontrolmeans,othertaxesrelatedtotheeffectsofenvironmentalgovernanceisnotobviousfossilfuels,thecarbontaxasanewenvironmentaltax,hasoutstandingadvantagesinenvironmentalgovernance,althoughtheimplementationofacarbontaxpolicy,butthestatereductionpolicies,andasolidfoundationofpublic
7、opinionhavebeenintroducedtomakethecarbontaxlevywithsufficientconditions.Basedontheaboveanalysisofthebackground，tothedesignthecarbontaxframework.First,theconceptofacarbontax,apreliminarydefinitionofcharacteristicsanduseexternaltheory,theoryofthepolluter-p
