Carbon Tax Or Levy In 2012 Is Expected To Avoid Carbon Tariff Pressure.

After years of failure to levy environmental taxes, carbon tax is expected to take the lead.

"Domestic carbon tax levy will help domestic enterprises to export developed countries to avoid" carbon tariffs ", and on the one hand, they will achieve certain emission reduction purposes.

In May 13th, Su Ming, deputy director of the Institute of Fiscal Science of the Ministry of finance, told our correspondent.

Recently, a research topic involving Su Ming has aroused public concern.

That is, the national development and Reform Commission and the Ministry of finance research group formed a special report on the framework design of China's carbon tax system, which recommended that carbon tax be introduced in 2012.

It has become a consensus to use market incentives, including taxation, to form the driving force for energy conservation and emission reduction in enterprises and society.

However, the system design and timing of the relevant tax system such as environmental tax, resource tax and carbon tax have always considered the wisdom of the decision-making level.

However, with the increasing pressure on climate negotiations and domestic emission reduction, tax arrangements related to the environment have to be speeded up.

Among them, carbon tax levy is expected to avoid the pressure of carbon tariff formation ahead of schedule.

Three mode of carbon tax system

The carbon tax research report includes four aspects, namely, the necessity and feasibility of carbon tax, the design scheme of levying carbon tax in China, the implementation framework of carbon tax in China, and the prediction and impact assessment of carbon tax.

According to the report, there are four necessities for levying carbon tax, that is, slowing down the pressure of domestic ecological environment, setting up a responsible international image, changing the way of economic development and improving the environmental tax system.

"The price charged is a low standard start and a gradually increasing way", Su Ming introduced.

According to the report, the current proposed price is 10 yuan per ton of carbon dioxide in 2012 and 40 yuan per ton of carbon dioxide by 2020.

In regard to the attribution of carbon tax, it suggests that central and local governments share tax or central and local 7:3 ratios.

The report also provides three ways for tax policymakers.

That is to say, on the basis of the current resource tax and consumption tax, the carbon content of fossil fuels is used as the basis of tax collection; the other is to levy carbon tax separately from resource tax, consumption tax and environmental tax; and the last one is to levy carbon tax as a tax collection of environmental taxes.

In which link tax collection is also the key area of system design.

"There are currently two ways to levy taxes."

Wang Jinnan, vice president of the environmental protection planning department of the Ministry of environmental protection, told reporters that one is to collect directly from coal and oil producers. This advantage is faster, and money can be quickly subsidized, but the drawback is that the role of guiding emission reduction is not obvious; the other is to levy taxes on iron and steel plants, production enterprises and consumer terminals. For example, when driving automobile consumers buy gasoline, they impose a carbon tax, which will have a good guiding role.

"Which way of taxation is not important, it is only a means. The important thing is to implement the carbon tax levy," Su Ming said.

In the report, the impact of carbon tax levying on GDP is relatively small, and for the continuous reduction of carbon dioxide emissions, the minimum cumulative rate of emission reduction is 18.57% under the ten year period.

Avoid carbon tariffs?

There is some controversy about the final role of the carbon tax and the price and mode of taxation.

First, the developed countries are deliberating on the introduction of carbon tariffs. The carbon tariff refers to the special carbon dioxide tariff on the import of high energy consuming products. At present, the developed countries mainly consider the taxes that some developed countries should consider for the high-energy consumption products of the developing countries and those which do not abide by the Kyoto protocol.

"Levy carbon tax is difficult to tell whether it is possible to avoid" carbon tariffs "on the export of enterprise products, an international exchange operator said.

However, the "carbon tax" was first imposed in China because double taxation is helpful to avoid future "carbon tariffs" in developed countries.

Wang Jinnan recognized the role of carbon tax in dealing with carbon tariffs.

In this regard, Su Ming also holds the same view, "first levy a carbon tax, can not only subsidize domestic enterprises, but also achieve the effect of emission reduction, and at the same time, to avoid being imposed" carbon tariffs "will definitely have a role.

As for the price of Taxation, "some people think that the price is too low, and some people think the price is high," said Li Li, the environmental protection and economic policy research center of the Ministry of environmental protection.

In this regard, "price is through a lot of rigorous calculation, find a balance point", Su Ming said.

Judging from the current information, the object of carbon tax levying is enterprise rather than individual. First, how to balance the proposition of enterprise development and environmental protection?

"At different times, we should establish a sound tax reduction and return mechanism for the energy intensive industries that are more affected, and reduce tax concessions for enterprises that actively adopt technology emission reduction and carbon dioxide recovery to a certain standard," Su Ming told reporters.

Earlier, government officials said that the tax burden would be taken into account when collecting taxes, and tax rebates and subsidies would be imposed on some of the levy enterprises after the levy.

"We should not, on the one hand, impose a carbon tax on the production of carbon dioxide on the one hand, and enjoy preferential taxation on the one hand, which will guide enterprises to carry out energy conservation and emission reduction."

Wang Jinnan thinks.