征收碳税的目的是控制温室气体排放地球大气中含有少量的CO2，它能使太阳短波辐射自由传输，并能对地球表面的长波辐射有很强的吸收作用，大气温度升高，最终形成温室效应温室效应是一种早已存在于地球上的现象，并不是坏事。但它的增强可能会造成伤害自然因素和人为因素都能极大地增强温室效应人的因素是指人的社会活动所引起的影响例如，工业化导致CO2浓度迅速上升，对整个社会和环境造成了许多负面影响征收碳税无疑有助于减少二氧化碳的排放量，保持环境的良性循环此外，澳大利亚经济呈现两极分化，矿业发展迅速，但其他行业发展缓慢，可能导致社会平衡和矛盾激化开征矿业税主要是为了平衡资源配置，但在实施过程中遇到了强烈的阻力澳大利亚政府宣布了修订后的采矿新税收方案，并对采矿业作出了很大让步；税率降至30%，而原方案税率为40%根据规定，只有当矿业公司项目收益率超过国债收益率和7%之和时，政府才会对其征税。
本文认为，新政府不应进行拟议的税制改革，也就是说，新政府不应取消碳税，取消矿业税，对商品及服务税征收更高的税率或更广泛的税基本文提出了分别征收碳税和矿业税的必要性，并指出了在征收更高税率或更宽税基方面存在的不足二氧化碳往往是副产物，是污染物之一，根据科斯定理，污染是负外部性，有必要在很大程度上征收碳税来控制碳排放。此外，澳大利亚资源公司的增长速度惊人，这可能导致澳大利亚经济的两极分化，矿业税是将该行业的利润分享给其他行业的有效途径；它可以平衡国民经济的发展，这也是征收矿业税的主要目的商品及服务税有其独特的特点，当政府对商品及服务税征收更高的税率或更宽的税基时，可能不会带来令人满意的结果。
Imposing the carbon tax aims at curbing greenhouse emissions. There is a small number of CO2 in earth atmosphere; it can make the solar shortwave radiation transit freely, and it can have strong absorption of long wave radiation on the surface of the earth, and the temperature of the atmosphere rises, it finally forms the greenhouse effect. The greenhouse effect is a phenomenon that already exists on the earth for a long time; it is not a bad thing. But the enhancement of it may cause harm. The natural factors and human factors are both can enhance the greenhouse effect exceedingly. The human factors mean the influence that caused by the human social activities. For example, the industrialization leads to the concentration of CO2 increases rapidly, which causes many negative effects on the whole society and the environment. Imposing the carbon tax undoubtedly contributes to the reduction of the emission load of CO2, it can maintain the positive cycle of the environment. Besides, the economics in Australian presents the polarization, the mining industry develops rapidly, but the other industries develop very slowly, which may lead to the balance of society and intensification of the contradiction. Imposing the mining tax mainly aims at balancing the distribution of resources, but it meets strong resistance in the process of implementation. The Australian government has announced a revised mining new tax levy scheme and has made great concessions to the mining industry; the tax rate reduces to 30%, while the tax rate in the original scheme is 40%. According to the stipulation, only when rate of return of projects of the mining companies exceeds to the sum of national debt treasury bonds return rate and 7%, the government imposes tax on it.
This paper holds the opinion that the new government should not proceed the proposed tax reform, in other word, the the new government should not abolish the carbon tax, abolish the mining tax and impose a higher rate or broader base for the GST. This paper presents the necessity of imposing the carbon tax and the mining tax respectively; and then the shortcomings of imposing a higher rate or broader base for the GST will be listed in the paper. The carbon dioxide which is often the by-product can be the one of the pollutant, according to the Coase Theorem, the pollution is the negative externality, it is necessary to impose the carbon tax to control the carbon emissions to a great extent. Besides, the growth rate of Australian resources companies is amazing, which may lead to the polarization of the economy in Australian, the mining tax is an effective way to share the profits of this industry to other industries; it can balance the development of the national economy, this is the main purpose of imposing the mining tax Moreover, the GST has its unique characteristics, when the government imposes a higher rate or broader base for the GST, it may not bring the satisfactory results.
