碳税作为一种能够有效控制碳排放量的重要经济手段,近年来先后在北欧、美国、澳大利亚甚至日本都开始得到了实践并取得了一定的成效。本文主要通过选取两个比较有代表性的国家——芬兰与澳大利亚,重点分析了两国的碳税税制及特点,总结两国的碳税制度成功经验,从而探索中国的碳税之路。 As an important economic measure that can effectively control carbon emissions, carbon tax has started to be practiced and achieved some success in the Nordic countries, the United States, Australia and even Japan in recent years. This paper mainly chooses two representative countries - Finland and Australia. It mainly analyzes the carbon taxation system and its characteristics in both countries, sums up the successful experience of the two countries’ carbon taxation system and explores China’s carbon tax road.