The development and experience of international carbon tax policy practice: a mini review.

As an environmental tax, carbon tax aims to reduce carbon emissions and promote sustainable development through economic means. Internationally, the carbon tax has gone through stages such as independent operation, slow growth, and coordination with carbon trading. The practices of carbon tax in countries like Switzerland demonstrate that carbon tax contributes to the 'green tax shift' between climate improvement and reduced income tax. However, the development of carbon tax has been slow in developing countries, and there is a lack of international carbon tax dispute adjustment mechanisms. This article provides an overview of the development of carbon tax systems and proposes guiding principles for the establishment of China's carbon tax system: the imposition of carbon tax in China should adopt supplementary and progressive policies, first integrating it into environmental protection taxes, and then gradually transitioning to an independent carbon tax category. It is also crucial to set carbon tax revenue elements reasonably, such as tax rates, tax bases, and tax incentives. Meanwhile, China should actively participate in international coordination on carbon tax relations to jointly address the challenges of climate change. Through the imposition and implementation of carbon tax, China could achieve its goals of peaking carbon emissions and achieving carbon neutrality, thus promoting green and low-carbon development. [ABSTRACT FROM AUTHOR]