应对全球气候变化是21世纪人类面临的重大挑战。本文探讨了二氧化碳排放税作为国际社会应对这一问题的重要手段,具有怎样的特性和优点及理论属性和分类状况,并对目前世界先进国家的碳税实施情况作了介绍。 Coping with global climate change is a major challenge for humankind in the 21st century. This article explores the carbon dioxide emission tax as an important means for the international community to deal with this issue, what kind of features and advantages and theoretical attributes and classification status, and introduced the current implementation of the carbon tax in advanced countries in the world.