对碳税进行国际协调的基本动因在于气候变化的全球背景以及国际外部性效应,而参差不齐的碳税征收分布、方式、环节、税率等催生碳税的国际失调困境。本文针对每一困境探讨现实中可能的解围之方,并在最后引出发达国家与发展中国家,尤其是中国在碳税国际协调中的立场和可能的对话与妥协前景。 The basic motivation for the international coordination of carbon tax lies in the global background of climate change and the international externalities effect, while the uneven carbon tax collection distribution, methods, links, tax rates and other carbon monoxide tax dilemma. This article explores the possible solutions to the realities of each dilemma, and finally leads to the position and possible prospects of dialogue and compromise between developed and developing countries, especially China in the international coordination of carbon tax.