中文摘要：

文章从外部性原理分析了碳税的基本原理和决定思路，指出构成最优碳税的两个决定要素，通过构建一个差别碳税气候经济学模型，并利用我国分地区投入产出的时间序列数据进行了最优碳税的计算，据此给出了一些政策建议。

英文摘要：

From the principle of externality, this paper analyzed the basic principles and decisions of the carbon tax idea, and pointed out two determinants in constituting the optimal carbon tax; then constructed a difference carbon tax climate economics model, and finally put our country＇s useout time series data of subregions into this model for the optimal carbon tax calculation; which led to some policy recommendations.