气候变化是当今国际社会普遍关注的全球性问题,碳税一直被认为是有效应对气候变化的经济手段,但单边征收碳税会损害本国产业的国际竞争力。碳税边境调整制度是目前解决竞争力丧失问题的最有效的国际协调方法。由于WTO规则与气候变化多边体制之间存在冲突,碳税边境调整在协调二氧化碳排放和贸易自由化方面存在着一些争议,故本文在分析现有争议的基础上提出进一步完善碳税边境调整制度的建议。 Climate change is a global issue of common concern in the international community today. Carbon tax has long been considered as an economic measure to effectively deal with climate change. However, unilateral carbon taxation will damage the international competitiveness of its own industries. The carbon tax border adjustment system is the most effective method for international coordination to solve the problem of loss of competitiveness. Due to the conflict between the WTO rules and the multilateral system of climate change, there is some controversy over coordinating carbon dioxide emissions and trade liberalization through carbon tax border adjustment. Therefore, based on the analysis of the existing disputes, this paper proposes to further improve the carbon tax border adjustment system Suggest.