近百年来,全球气候变暖问题已引起各国日益关注,并由单纯的环境问题迅速上升为重大的国际政治、经济、外交和科技问题。全球环境问题的解决需要全球化行动。制定国际公约,提供全球公共产品,是应对全球气候变暖的必由之路;开征碳税,减少温室气体排放,已在一些国家开始实施。我国也正在逐步完善相关财税 Over the past century, the issue of global warming has drawn increasing attention from all countries and has rapidly risen from a mere environmental issue to a major issue of international politics, economy, diplomacy and science and technology. Global environmental problems need to be solved by globalization. The formulation of international conventions and the provision of global public goods are the only ways to cope with the global warming. The introduction of a carbon tax and the reduction of greenhouse gas emissions have started in some countries. China is also gradually improving the relevant taxation