本文在简要概述国际碳税实施现状的基础上,对比分析了荷兰、丹麦和日本在碳税实践方面具有较强代表性国家的做法,总结其成功经验以及对我国开征碳税有何启示,以期为我国碳减排约束下碳税体制革新提供有益参考与借鉴。 Based on a brief overview of the status quo of the implementation of the international carbon tax, this paper comparatively analyzes the practices of the Netherlands, Denmark and Japan that have a strong representation of the carbon tax practice, summarizes the successful experience and enlightenment on our carbon tax levy, Provide a useful reference and reference for the carbon tax system reform under the restriction of carbon emission reduction in our country.