中文摘要：

海洋运输是国际间商品交换中最重要的运输方式,其货物运输量占国际货物运输总量的80％以上;同时,海洋运输也是单位产品单位里程运输中最环保的方式.欧盟自2010年以来先后提出过征收航空碳税、航海碳税等构想,目前航空碳税暂时被搁置,航海碳税仍在争议中.中国的进出口货物90％以上是通过海洋运输的,开征航海碳税将严重影响我国外贸的发展.由于航海碳税属于绿色贸易壁垒的一种,故借鉴前人对碳关税等绿色贸易壁垒的研究分析欧盟征收航海碳税的合法性以及对中国产生的影响,并提出应对措施.

英文摘要：

Ocean transportation is the most important modes of transportation in international commodity exchange.Its freight volume accounts for above 80％ of the whole international freight volume.What＇s more,ocean transportation is the most environmental transport method if the emission per unit products and unit mileage is measured.Ever since 2010,the European Union had conceived to implement aviation carbon tax and marine carbon tax.Now the aviation carbon tax is laid aside temporally and marine carbon tax is in controversy.China would be affected tremendously by the tax since 90％ of its commodity transportation is through ocean.Seeing marine carbon tax is one kind of green trade barrier,the study is conducted in the way for issues of the kind.The legality and rationality of implementing marine carbon tax unilaterally by European Union are argued,and the influences of the action on China are investigated.Some countermeasures are suggested.