当前,碳排放导致的温室效应进而引起的气候变暖已经成为全球性的环境问题,为减小和消除碳排放对环境的影响,世界各国正在采取各种手段以有效应对气候变化。由于中国正处于工业化和城市化加速发展阶段,其推动了化石能源需求快速增长,这直接导致了我国碳排放量的与日俱增,一跃成为位居世界前列的碳排放大国,面临的减排形势刻不容缓,而碳排放税作为碳减排的有效途径之一被越来越多的国家推行。鉴于此,基于碳排放税的视阈对国内外有关碳减排税种的研究进行系统梳理和综合评述,以期为我国新常态背景下合理采取碳排放税措施提供一定借鉴。 At present, the global warming caused by the greenhouse effect caused by carbon emissions has become a global environmental issue. To reduce and eliminate the environmental impact of carbon emissions, various countries in the world are taking various measures to effectively combat climate change. As China is at an accelerating stage of industrialization and urbanization, which has driven the rapid growth of fossil energy demand, which has directly led to the increasing emission of carbon in our country and has become the largest carbon-emitting country in the world. The emission reduction situation is imperative , And carbon emission tax as one of the effective ways to reduce carbon emissions is being promoted by more and more countries. In view of this, we systematically review and summarize the domestic and international research on carbon taxation based on the perspective of carbon tax in order to provide some reference for the reasonable carbon taxation measures under the new normal background.