Early May 24Th In 2012, China Will Levy A Carbon Tax On Carbon Dioxide Emissions

The special report.

The research group said that China's carbon tax is more suitable to launch around 2012. Because carbon dioxide emissions are used as the basis of tax calculation, it is necessary to adopt the method of quantity assessment, so it is suitable to adopt the form of fixed tax rate.

Time: or launched in 2012

Recently, the experts of the national development and Reform Commission said at the annual meeting of China Green company, "the basic research of our carbon tax special group".

It is understood that the report of the national development and Reform Commission and the Ministry of finance has analyzed the necessity and feasibility of levying carbon tax in China, and put forward the basic objectives and principles of levying carbon tax in China.

Experts say the so-called carbon tax is based.

Previously, experts from the Ministry of finance of the Ministry of Finance revealed that the next step is to accelerate the pace of tax reform in resources.

After this reform, carbon tax will be introduced in 2012 or 2013, and it is a low standard start. "

People close to the finance and taxation department revealed that the state is expected to increase the resource tax reform this year and levy an environmental tax.

The reform direction of resource tax is to expand the scope of resource tax collection and raise the tax rate, from the fixed tax to the accumulated tax, and to improve the collection scope of resource tax, and to collect resource tax at the same time from the production and consumption links.

The environmental tax is a new tax type based on the current pilot projects.

It is understood that the environmental protection department, the Ministry of Finance and the State Administration of Taxation on environmental tax plan has been completed.

A person close to the Ministry of Environmental Protection said.

"A more specific timetable depends on the situation, but it is accelerating the pace."

This person further said that China's carbon tax is to turn the current resource tax into carbon tax, which is now only 2%, raising the tax rate.

Authoritative sources of the NPC's environment and Resources Protection Committee recently revealed to the media that relevant departments have been actively promoting the "carbon tax".

It is understood that, at present, Denmark, Finland, Holland, Norway and Sweden have implemented the carbon tax or energy tax policy in the world, and France is ready to follow the example. It will levy carbon tax from 2010.

Fang Gang, director of the National Economic Research Institute, said that the developed countries in the United States and other developed countries regard the "low carbon economy" as a new economic growth point.

What will China do in such a situation?

Fang Gang said that instead of letting the Americans levy our carbon tariffs to subsidize their own enterprises, we should advance our carbon tariffs and subsidize our own businesses so as to achieve the goal of changing the structure and developing healthy industries.

Method: enterprises should not be arrested temporarily.

At present, the national development and Reform Commission and the Ministry of finance related research reports have a clear definition of the scope of carbon tax.

Domestic experts believe that the scope and targets of the carbon tax in China at present can be determined as: carbon dioxide emitted directly from the fossil fuel to the natural environment during production and operation.

As carbon dioxide is due to consumption of fossil fuels, the target of carbon tax will eventually fall to fossil fuels such as coal, natural gas and refined oil.

According to the scope and target of carbon tax, China's carbon tax payers can be identified as units and individuals that directly discharge carbon dioxide into the natural environment.

The units include state-owned enterprises, collective enterprises, private enterprises, foreign-funded enterprises, foreign enterprises, joint-stock enterprises, other enterprises and administrative units, public institutions, military units, social organizations and other units.

Experts from the Ministry of Finance said that the form of carbon tax is closely related to the tax basis, because carbon dioxide emissions are used as the basis of Taxation, and the destruction of carbon dioxide to the ecosystem is directly related to its quantity, but not related to its value.

Therefore, it is necessary to adopt the method of quantity levying, that is, the form of fixed tax rate.

It is understood that the consumption of 1 tons of raw coal produced about 1.9 tons of carbon dioxide, consumption of 1 tons of crude oil emissions of about 3 tons of carbon dioxide.

To this end, the Ministry of finance's research group suggested that China's carbon tax should eventually be levied on the consumption of coal, natural gas and refined oil.

At the beginning of the carbon tax, the carbon dioxide emissions per ton will be 10 yuan, the number of years can be set in 2012, and the rate of carbon tax can be raised to 40 yuan / ton by 2020.

The environmental protection department's planning research group recommended that every ton of carbon dioxide emissions be taxed at 20 yuan, and 50 yuan / ton could be collected by 2020.

Specifically, coal (per ton), oil (per ton) and natural gas (per cubic meter) are charged 11, 17 and 12 yuan respectively.

For the carbon tax, Ding Liguo, chairman of the board of directors of iron and Steel Group, said that low carbon development is the trend of the times. Steel and other industries need to shift the cost of tax through technological innovation.

However, the tax burden of Chinese enterprises is a bit high. It is hoped that the government will consider the burden of enterprises in the light of the introduction of carbon tax.

Jiang Kejun, a researcher with the national development and Reform Commission's Energy Institute, said: "for enterprises, the tax must first be a stick, and a carbon tax is imposed. High energy consuming and high carbon industries like iron and steel will indeed be negatively affected.

But when studying carbon tax, we have taken into account not increasing the total tax burden of enterprises, so that carbon tax will play a more important role as a carrot.

According to the Research Report of the national development and Reform Commission and the Ministry of finance, according to the international experience, combined with China's actual conditions, the tax incentives for carbon tax in China are carried out.

In addition, for the active use of technology reduction and recovery of carbon dioxide, such as the implementation of C C S (carbon capture and storage) technology, and meet certain standards of enterprises, give tax reduction concessions.

According to the current situation in China, from the point of view of promoting people's livelihood, the carbon dioxide emitted from coal and natural gas used in personal life is not taxed temporarily.

Ownership: 73 central locations

For the attribution of carbon tax, experts from the national development and Reform Commission and the Ministry of finance say that there are three choices for the revenue attribution of carbon tax, that is, local tax, central tax and central and local tax sharing.

Generally speaking, according to the division standard of central tax and local tax, local tax should be a kind of tax which is illiquid and distributes evenly, does not have the nature of redistribution and macro control, and the tax burden is difficult to pfer.

The carbon tax has an impact on the development of the whole macro-economy and industry, and also involves an international coordination issue.

From this perspective, carbon tax should not be used as a local tax, which is more appropriate as a central tax.

However, considering the low tax revenue of local tax revenue in China, in order to mobilize the enthusiasm of local governments, it is suggested that carbon tax be used as a central and local shared tax. The central and local government share the proportion of 7 to 3.

Xiong Yan, chairman of Beijing stock exchange, said, "how reasonable?

Zou Ji, China's chief representative of the W R I, said in an interview with reporters that theoretically, whoever pollutes is taxing taxes, earmarked for special purposes, can be used to invest in R & D, and can subsidize new energy enterprises.

Since the 90s of last century, this has become the main practice of some European countries.

Liu Lefei, chairman of CITIC industry fund, said that the reason why Europe's new energy low carbon project has been so successful in operation and development is mainly because its policies are very clear, such as building a solar power station, and what kind of subsidies the government gives to enterprises so as to ensure that enterprises have better returns.

Construction of solar power stations in Germany, the investment return rate is close to 10%, some Eastern European countries, the investment return can reach about 15%, such a return on investment led many institutions to build solar power stations. "So only when the government's policies, including government subsidies, can be truly clarified, can I be able to drive the development of low carbon economy."

Liu Lefei said.

The national development and Reform Commission and the Ministry of finance report that the central government's carbon tax revenue is used to support the development of energy conservation, new energy and renewable energy utilization, new energy technology development and other energy conservation undertakings.

It is also necessary to establish a standardized financial pfer payment system, with a focus on low income or low economic development areas, and to balance the distribution of emission reduction costs and benefits between regions.

From the perspective of strengthening our financial management, the revenue of carbon tax is also necessary to be included in budgetary management and be used and managed in conjunction with other tax revenues.

In view of the low level of economic development in our country at present and the lack of funds needed for energy conservation and emission reduction, it is necessary for the financial sector to make reasonable use of carbon tax revenue and increase expenditure on energy conservation and environmental protection.

According to the research report, carbon tax revenue should adopt the following contents and methods: first, tax rebates for key industries and subsidies to low-income groups; two, national special funds can be set up to deal with climate change, improve energy efficiency, research new energy saving technologies, new energy technology development, new energy and renewable energy utilization, implement afforestation projects and strengthen related scientific research and management, and promote international exchanges.