文章基于國際低碳形勢這一大環境,首先對西方國家的碳稅制度進行了分析,在綜合了解已開展碳稅制度的國家其經驗之后,結合我國國情,從經濟和社會兩個方面,對碳稅制度在我國開展的可行性進行了分析,并探討了我國開展碳稅制度所應采取的策略。

Based on the international low carbon situation,this paper analyzed the carbon tax policy of western countries,and the feasibility of carbon tax policy of economy and society in China combined with China’s conditions after comprehending the experiences of Western countries,and discussed the strategies ofcarbon tax policy.