Abstract：Wang Wenges “Key Questions of Chinas Carbon Tax System Design” discusses a few key problems in carbon tax system design and in turn advances the concrete contents of carbon tax system. Yan Shipengs “Doubts about EU Aviation Carbon Tax Legalality and Chinas Legal Countermeasures” questions the legality of EU aviation carbon tax and points out Chinas legal countermeasures. Chen Hongmins “Prospects of China s Carbon Tax Development in Light of International Game on Climate Change” analyzes the inevitability of Chinas levying of carbon tax from the four aspects: alleviating pressure of carbon emission reduction, accumulating experience in redefining world rules in the green economy times, meeting the needs of green reform of Chinas tax system and adapting to the change in development mode. Suggestions are also put forward after combing the lessons drawn from developed countries. Zou Min and Zhang Lus “On the Establishment of Chinas Carbon Tax System” discusses the necessity and feasibility of Chinas levying carbon tax. It studies the time, rate, targets and preference policy of Chinas carbon tax and provides necessary theoretical supports for the establishment and improvement of Chinas carbon tax system.
