碳税目的在于减少二氧化碳排放,是促进节能减排、实现低碳经济的有效手段。在我国开始征收碳税,将促进低碳经济的发展,有利于“十二五”规划节能减排目标的实现。本文介绍了碳税的概念、国外发展历程以及国内进展情况,从多个角度论证了开征碳税的必要性,并在分析国外经验结合本国实际的基础上,针对具体的实施过程提出了一些对策性建议。 Carbon tax is aimed at reducing carbon dioxide emissions, is to promote energy-saving emission reduction, low-carbon economy to achieve an effective means. In our country began to impose carbon tax, will promote the development of low-carbon economy, is conducive to “Twelve-Five ” planning energy-saving emission reduction goals. This paper introduces the concept of carbon tax, the development of foreign countries and the progress of the country, demonstrates the necessity of carbon tax from many angles. Based on the analysis of foreign experience combined with the actual conditions of our country, some countermeasures are put forward for the specific implementation process Sexual advice.