二氧化碳气体的排放引发的资源和环境问题日益受到各国关注，碳减排已经是各国可持续发展亟需解决的重要问题。现有文献在碳税的理论基础上探讨了实施碳税会给我国带来的问题与影响，分析了国外碳税的发展状况，研究了我国开征碳税的具体内容与相关的政策。%the problem of the resources and environment caused byexcessive carbon dioxide emissions has increasingly been paid attention to andreducing carbon emissions has become the most important issue for countries to promote sustainable development. On the basis of the existing literature on the theory of carbon tax, the issue and the impact of carbon tax on China has been discussed,the development of abroad carbon tax has been analyzed and thespecific contents and related policy measures on carbon tax in China are studied in the article.
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