首先分析不征收碳关税时,静态纳什均衡下的企业利润和社会福利。然后讨论在征收碳关税时,政府决定税率的影响因素、企业生产、贸易决策的变化,以及动态子博弈完美纳什均衡下的企业利润和社会福利。最后在比较二者的基础上,提出了降低碳关税对企业利润和社会福利的影响的对策。 First of all, it analyzes the corporate profits and social welfare under the static Nash equilibrium when the carbon tariffs are not imposed. Then it discusses the factors that affect the tax rate, the changes of enterprise’s production and trade decisions, and the corporate profits and social welfare under the perfect Nash equilibrium of dynamic sub-game. Finally, on the basis of comparing the two, we put forward countermeasures to reduce the impact of carbon tariffs on corporate profits and social welfare.