碳税是减少碳排放的一种重要经济手段。文章通过分析碳税对就业的影响机制,构建了一个体现中国经济和就业结构特征的资源环境可计算一般均衡(CGE)模型,研究碳税政策对劳动就业的短期和长期影响效应,验证中国是否存在产生就业“双重红利”的条件。结果表明,总体上而言中国就业需求趋于下降,但对不同就业群体的影响有所差异。假如在开征碳税的同时选择合适的碳税循环方式,就有可能实现就业的“双重红利”。 Carbon tax is an important economic tool to reduce carbon emissions. By analyzing the impact mechanism of carbon tax on employment, this paper constructs a CGE model that reflects the characteristics of China’s economy and employment structure, investigates the short-term and long-term effects of carbon tax on labor employment, and verifies whether China There are conditions that give rise to employment “double bonus ”. The results show that, overall, the employment demand in China tends to decline, but the impact on different employment groups vary. If you choose the carbon tax at the same time choose the appropriate carbon tax cycle, it is possible to achieve employment “double dividend.”