Research on fiscal and tax incentive policies for carbon emission reduction in China under the “dual carbon” goal

Against the backdrop of global climate change, China has proposed the "dual carbon" goal, namely, achieving carbon peak by 2030 and carbon neutrality by 2060. This paper aims to study the impact of fiscal and tax incentive policies on China's carbon emission reduction. Through literature research and comparative analysis, this paper first sorts out the relevant literature on carbon emission reduction and fiscal and tax policies, analyzes the basic theory of fiscal and tax policies promoting carbon emissions, and forms a theoretical basis. Subsequently, this paper describes the current status of China's carbon emissions and corresponding carbon emission reduction actions, measures and analyzes the current practice status of China's current carbon emission reduction fiscal and tax policies, and points out the existing problems. Through the analysis of typical cases such as the Beijing carbon emission trading pilot and Shanghai's green finance policy, this paper reveals the specific role and actual effect of fiscal and tax policies in carbon emission reduction. International comparative analysis shows the successful experience of countries such as Sweden, the United Kingdom, Denmark and Japan in carbon tax and environmental protection tax. Finally, based on the above research conclusions, this paper puts forward countermeasures and suggestions for optimizing China's carbon emission reduction fiscal and tax policies, aiming to better achieve the "dual carbon" goals. This study provides a scientific basis for policymakers and helps promote China's low-carbon transformation and sustainable development.