Research on Green Taxation Policy for Promoting Low-Carbon Economy

China will more firmly embrace green and low-carbon development ideals and step up efforts in saving resources and protecting the ecological environment. Therefore, the green taxation policy is just part of a portfolio of possible policy changes. Under this background, this article summarizes many countries´ green taxation policy, and explains the objective of polluter pays principle and the mechanism of internalize the externalities. Detailed conceptual design for preferential taxation and environmental taxes to help China move to a low-carbon economy.