经济的发展,与之俱来的问题是环境污染和资源的耗费。我国长期以来“重经济增长,忽视环境效益”作法使这一问题的危害性突显,并呈现愈演愈烈的趋势,迫使我们不得不反思既往发展模式,并对相关问题作系统性的回应,而法律作为一个强有力的次级系统对该问题的回应则尤显必要。但迄今为止,法律制度对于环境与资源消耗问题的回应多出于环境法学的角度,这本无可厚非;但法律的回应应是系统性的,以单一部门法来应对此问题,恐有不逮;而在国际上,通过建构碳税法律制度来回应该问题的作法得到越 Economic development, the problem with it is the environmental pollution and resource consumption. Our “long-term emphasis on economic growth and the neglect of environmental benefits” has highlighted the dangers of this issue and has shown an increasing trend, forcing us to have to reflect on past development patterns and systematically respond to relevant issues. However, The response of the law to the issue as a strong sub-system is especially necessary. However, so far, the response of the legal system to the issue of consumption of the environment and resources is mostly based on the perspective of environmental law. This is understandable. However, the response of the law should be systematic and there should be no excuse for using the single-sector law to deal with the problem. Internationally, the way to respond to this issue through the construction of a legal system for carbon taxes is getting