中文摘要：

尽管始终备受争议的航空碳税计划终于在欧盟内外的双重压力之下面临流产，但是建立全球碳排放交易体系终究是大势所趋，中国在这一问题上应该有前瞻性。由于欧盟航空碳税同环保高度相关，本文通过资料调研及数据收集，对欧盟此举的主要原因和对中国的影响进行了分析，并从保护航空业竞争力、介入全球碳排放交易体系设计和我国环保工作实际出发提出了应对建议。

英文摘要：

Due to the dual pressure from inside and outside of the European Union （EU）, it is finally facing abortion for the EU to incorporate the aviation carbon emission to the European Union Emissions Trading System （EU ETS）. However, it is an inevitable trend to seek a consistent solution of carbon emission trading at a global level. China should be forward-looking to participate this proceeding, because it is highly correlated with China＇s environmental protection and economic competitiveness. In this study, we explored the deep-seated reasons of EU levied aviation carbon tax and analyzed its impacts on the competitiveness of the airline industry and China＇s environmental protection. It is suggested to adopt countermeasures to protect the competitiveness of the airline industry and participate in the global carbon emissions trading system design.