当前气候环境的变化使我国面临严峻的碳减排压力。碳税是实现节能减排和保护环境的一种有效的政策手段。在可行性基本具备的前提条件下,我国正考虑直接针对于二氧化碳排放征收碳税,其具有理论上的正当性,但正式开征必须先经过严谨和慎重的立法。本文在碳税相关理论和国外实践基础上,探析我国开征碳税的必要性,对低碳经济下我国碳税的征收提出了一些可行性建议,对构建我国的绿色税收制度具有一定的启示。 The current climate changes make our country is facing severe pressure on carbon emissions. Carbon tax is an effective policy measure to save energy, reduce emissions and protect the environment. Under the premise of the basic feasibility, our country is considering the carbon tax directly directed at carbon dioxide emissions, which has theoretical legitimacy, but the formal launch must go through rigorous and prudent legislation. Based on the theory of carbon tax and foreign practice, this paper probes into the necessity of carbon taxation in our country, puts forward some feasible suggestions on the collection of carbon tax under low carbon economy, and provides some enlightenment to our country’s green tax system.