碳税是对单位量的温室气体排放增加固定的税收价格,以刺激公司或个人减少排放。碳税的税率是基于评估一单位的温室气体所带来的危害以及控制这种危害所需的成本。如果征收碳税过低,控制减排的效率不会太高;如果征收碳税过高,必然会影响企业的利润、工作机会甚至终端消费者的利益。如果环境污染更敏感,那么需要确定温室气体排放总量,因 The carbon tax is a fixed tax price added to the unit amount of greenhouse gas emissions to stimulate companies or individuals to reduce emissions. The tax rate for the carbon tax is based on the assessment of the harm caused by one unit of greenhouse gas and the cost of controlling it. If the imposition of carbon tax is too low, the efficiency of emission reduction will not be too high; if the carbon tax levied is too high, it will inevitably affect the profitability of enterprises, job opportunities and even the interests of end-consumers. If the environmental pollution is more sensitive, then the total amount of greenhouse gas emissions needs to be determined