Since the European Green Deal issued by the European Commission in 2019 proposed the “carbon border adjustment mechanism”（CBAM） to achieve climate goals，the EU has continuously promoted the legislative process of the CBAM. At present，the legislation of the EU’s CBAM is in the final stage of the tripartite talks between the Council of the European Union，the European Commission，and the European Parliament. This paper studies the latest text of the EU’s CBAM adopted in June 2022，extracts and summarizes the implementation scope，coverage，accounting methods，and other key points of the CBAM，and uses input-output models to measure the possible impact of the EU’s CBAM on China based on China’s 2018 non-competitive input-output table. The results show that the direct and indirect carbon emissions of the six industries of CBAM exported from China to the EU are 15.38593 million tons，accounting for 19.091% of the carbon emissions exported from China to the EU. If the carbon price of 70/ton，that is，US$80/ton，China needs to pay US$1.2309 billion，of which chemicals pay the most，US$401.6 million，and cement pays the least，US$4 million. If the scope of CBAM taxation is expanded to direct，indirect，and upstream product carbon emissions，the embodied carbon of the six industries of CBAM exported by China to the EU is 46.18508 million tons. Under the same carbon price as the former，China needs to pay US$3694.8 million，more than three times that before the expansion. In order to effectively deal with the EU’s CBAM，China can comprehensively deal with it from the political，and technical aspects.