如何在减排的同时更好地促进我国经济发展,已成为一个亟须解决的问题。碳税是减少碳排放的一种重要手段。碳税开征与否的一个主要争论在于:征收碳税是否会影响产业竞争力。在制定碳税政策时,需要考虑碳税实施后对产业竞争力产生影响的可能性及程度,采取相应补偿措施,实现节能减排的目的。 How to better promote China’s economic development while reducing emissions has become an issue that urgently needs to be solved. Carbon tax is an important means of reducing carbon emissions. One of the main arguments for the carbon tax levy or not is whether carbon taxation will affect industrial competitiveness. When formulating carbon tax policy, it is necessary to consider the possibility and degree of impact on industrial competitiveness after carbon tax implementation, and take corresponding compensation measures to achieve the goal of energy conservation and emission reduction.