愈演愈烈的全球变暖环境问题引起了更广泛更高度的重视,碳税应运而生。许多发达国家已实施碳税政策多年,碳税不仅为它们带去了良好的环境效益、经济效益,还包括政治效益。基于环境、经济、政治三方面的考量,我国有必要拟定并实施符合我国国情的碳税政策。本文通过分析碳税实施的背景意义揭示出我国实施碳税的必要性,后而分析了征收的的可行性、影响以及实施障碍,然后结合我国的国情有选择地借鉴国外碳税实施的方案。 The intensified global warming environment has aroused more and more attention. The carbon tax came into being. Many developed countries have implemented the carbon tax policy for many years. The carbon tax has not only brought them good environmental benefits, economic benefits, but also political benefits. Based on environmental, economic and political considerations, it is necessary for China to formulate and implement a carbon tax policy that is in line with China’s national conditions. By analyzing the background meaning of the implementation of carbon tax, this paper reveals the necessity of implementing carbon tax in our country, and then analyzes the feasibility, impact and obstacles to the implementation of the carbon tax collection, and then draws lessons from the implementation of foreign carbon tax selectively in light of China’s national conditions.