税制绿化和开征碳税,从根本上说,是中国自身追求可持续发展的必然选择。为了以“后发优势”加快转变发展方式,贯彻科学发展观,碳税是重要的经济手段之一。中国的税制绿化和新一轮环境税制改革,需要碳税这一引擎。对其利弊权衡和推出时机的选择。需要有全局观念和动态把握。至于碳税的具体形式,主要是技术性问题,可以有多种选择,但应力求通过合理设计,减少其出台阻力,降低操作成本。在“全球化”背景下的国际竞争、利益博弈和寻求“共赢”的历史潮流中,我国与其被动地由别人施加“碳关税”压力,不如自己主动积极地推出碳税。 Greening the taxation system and introducing a carbon tax basically are the inevitable choice of China’s pursuit of sustainable development. In order to speed up the transformation of development mode and implement the scientific concept of development, carbon tax is one of the important economic measures in order to take advantage of the “backward advantage.” China’s green tax system and a new round of environmental tax reform, the carbon tax needs of this engine. The pros and cons weighed against the timing and the timing of the choice. Need to have a global concept and dynamic grasp. As for the specific form of carbon tax, which is mainly a technical issue, there are many options available. However, efforts should be made to reduce the operating costs through rational design and reduce its introduction of resistance. In the historical trend of international competition, interest game and seeking “win-win” under the background of “globalization ”, instead of exerting the pressure of “carbon tariff” passively by others, it is better for our country to proactively launch carbon tax.