为了推进中国绿色经济的发展，作为推动低碳法律体系建立的重要一步，中国政府已经开始酝酿碳税立法。这一点对于改变中国长期以来侧重行政管制而疏于运用市场刺激机制的环境保护局面无疑是可喜的进步。然而面对国际上的诸多争论、许多国家实施碳税法的经验教训，中国的碳税立法和实施又该何去何从？中国该建立怎样的碳税法，才能既符合中国国情，又与国际接轨？本文将带着这样的问题，积极探讨中国碳税法之路的挑战和应对方案。
As an important legal step towards decarbonizing China’s economy，the Chinese government is planning to introduce its first carbon tax law. This marks a praiseworthy move given by China’s current over-dependence on administrative means instead of market mechanisms to protect the environment. However，the failure and success stories that have been witnessed by many countries regarding carbon tax law implementation have awakened us to the very fact that despite its great benefits，it is a great challenge to design an effective carbon tax law. Against this background，this paper aims to explore how to design and implement China’s carbon tax law in a scientific and effective manner，which not only reflects China’s domestic characteristics but also follows international standards and practice.
