중국의 탄소세 도입 배경과 전망

International community is facing one of the greatest challenges, climate change. To addressing climate change, it is struggling to reduce green house gases emission, specially carbon dioxide(CO2), which is mainly associated with global warming. According to the Kyoto mechanisms,Annex I countries of Kyoto Protocol like OECD countries are adopting national measurements like Carbon Tax and Emission Trading system etc,for CO2 reduction. China, even though as a developing countries, its commitment to reduce CO2 has been postponed until 2012, is under the international pressure to be responsible for the reduction commitment as one of the greatest CO2emission countries. To addressing climate change and reducing CO2, it is likely to introduce carbon tax around 2012. Meanwhile, developed countries who have already introduced environment tax like carbon tax, have widely been talking over the introduction of border measures aimed at offsetting possible asymmetries in competitiveness of energy intensive industry and preventing the risk of carbon leakage. Under the circumstance, China takes strong stance on the border tax adjustments to carbon tax. It implies that the carbon tax would change to green trade barrier, which highly likely causes trade dispute between developed and developing countries. Thus, the paper will study on background of introducing carbon tax in China, continuously analyze legal framework of carbon tax, and then prospect the border tax adjustments to carbon tax.