应对全球气候变暖已经成为目前学术界和政策制定者共同关注的焦点。碳税作为促进温室气体减排的重要手段,已经在欧洲一些国家实行并取得了一定的效果。本文阐述了碳税的内涵并将其与其他减排工具进行比较,详细分析了碳税政策的效应,并提出了中国当前实行碳税政策需注意的几个问题。最后,在借鉴国际碳税政策实践经验的基础上,提出了中国碳税制度设计的基本框架。 Coping with global warming has become the common focus of academia and policy makers. Carbon tax as an important means to promote greenhouse gas emission reduction has been implemented in some European countries and achieved certain results. This paper elaborates the connotation of carbon tax and compares it with other emission reduction tools, analyzes the effect of carbon tax policy in detail, and puts forward several issues that China should pay attention to when implementing current carbon tax policy. Finally, based on the practical experience of international carbon tax policy, the basic framework of China’s carbon tax system design is proposed.