2021年以来，西方发达国家碳关税立法议程显著提速，酝酿构建全球性碳关税联盟，寻求遏制以中国为中心的发展中国家高碳产业发展。碳关税将从幕后走向台前、从概念转向实践，大概率会成为西方发达国家以气候保护之名、行贸易保护之实的新政策工具，不仅会严重冲击我国“双碳”战略目标，而且会给中国企业全球化经营带来巨大风险和重大影响。政府和企业层面宜及早启动相关政策研判及措施应对，加强顶层设计推动，加大产业政策扶持力度，加快企业转型发展，积极应对即将到来的全球性碳关税变局。
The legislative agenda of carbon border tax in western developed economies has accelerated significantly recently，the establishment of a global alliance on carbon border tax is emerging to contain the development of high-carbon industries in developing economies centered on China. Carbon border tax is about to move from behind to the front，from concept to practice，and likely to become a new policy tool for western developed countries to implement trade protection in the name of climate protection. It will not only brings strong impact to China’s commitment to peak carbon dioxide emissions before 2030 and achieve carbon neutrality before 2060，and will bring huge risks and significant impacts to the Chinese enterprises globalization. Both the government and the enterprise should initiate relevant policy studies and measures as soon as possible，make more efforts on top-level design，industrial policy support and accelerate transformation of enterprises，thus tackling actively with the fundamental changes on carbon border tax.
