摘 要:目前全球气候变暖已经成为学术界以及各个国家政策制定者关注的焦点。碳税作为实现节能减排和保护环境的重要手段之一，已在欧洲的一些国家实行并取得一定的效果。我国作为世界上最大的发展中国家，随着经济的高速增长，二氧化碳排放量也达到了世界第一。

本文运用了比较分析的方法，将碳税与其他减排工具进行比较。同时，本文还分析了在我国开征碳税的必要性和可行性，论述了碳税的内涵。在借鉴国际碳税政策实践经验的基础上，提出了中国碳税制度设计的基本框架。最后，本文得出这样的结论：制定适合我国国情的碳税制度对促进二氧化碳减排，发展低碳经济具有十分重要的意义。

关键词：气候变化；碳税；二氧化碳减排；碳税制度设计

ABSTRACT:At present, global warming has become the focus of the academic circle as well as the policymakers. As one of the important means to save energy, reduce emission and protect environment , carbon tax has achieved some effects in some European countries. As the largest developing country in the world, carbon dioxide emissions of China also reaches first with the rapid growth of economy. 

　　　This paper employs the method of comparative analysis to compare carbon tax with other emission reduction tools. At the same time , this paper also analyzes on the necessity and feasibility of levying a carbon tax in China, discusses the connotation of carbon tax. On the basis of drawing lessons from the international experience of carbon tax policy practice, the paper puts forward the basic framework of China's carbon tax system design. Finally, the paper comes the conclusion: formulating the system of carbon tax suitable for our country is very important to promote the reduction of carbon dioxide emission and develop low carbon economy.

Keywords: climate change; Carbon taxes; CO2 emission reduction ; Carbon tax system design