碳税是针对二氧化碳排放所征收的税种，目前国外先进国家已经开始实践并取得了一些成果，我国现行税制中碳税“有其实而无其名”。我国碳税的立法思路应借鉴国际先进经验，在进行资源税改革的契机下，将碳税的立法设计融入我国税收制度的整体改革中去。同时，政府应做好相应的配套措施，以协助碳税制度的开展和实施。%Carbon tax aims at carbon dioxide emissions, which has already been advanced and practiced in developed countries with some fruitful achievements. However, carbon tax only exists in name in current Chinese tax system. Chinas carbon tax legis-lation should learn from advanced international experiences and integrate its legislation design into the overall tax system reform, while it is in a benign opportunity of resources tax reform. Meanwhile, the government should take corresponding supporting measures to assist the development and implementation of the carbon tax system.
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