因二氧化碳排放引起的气候变化已成为世人不争的事实,并受到了世界各国的广泛关注。中国作为二氧化碳排放大国,为抑制碳排放而开征碳税已势在必行。碳税的税制要素应主要包括征税对象、纳税人、计税依据、税率、税收优惠等方面。中国碳税税制的制定除了要借鉴发达国家碳税征税经验之外,还要结合中国国情,循序渐进,逐步合理完善。 Climate change caused by carbon dioxide emissions has become an indisputable fact of the world and has attracted the attention of all countries in the world. As a major carbon dioxide emitter, it is imperative for China to impose a carbon tax to curb carbon emissions. The tax system of carbon tax elements should include the tax object, taxpayers, tax basis, tax rates, tax incentives and so on. In addition to drawing lessons from taxation of carbon tax in developed countries, China’s carbon taxation tax system should be gradually and reasonably improved in light of China’s national conditions.