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中文摘要：
中国作为全球最大的发展中国家和最大的碳排放国,亟需在保障经济发展的前提下进行碳减排,而碳税作为一种市场碳减排手段,已经被诸多国家付诸实践,并取得了一定成果。基于此,文章在对我国进行碳税征收的可行性分析基础之上,对比分析了丹麦、荷兰、芬兰等碳税实践较为成功的代表性国家的做法,以其成功经验对我国开征碳税有所启示和借鉴。
英文摘要：
China as the world＇s largest developing country and the largest emitter of carbon, the urgent need is to reduce carbon emissions in the context of ensuring economic development. Carbon tax as an effective means to reduce emissions market, has been advocated by many countries and put into practice. Based on Denmark, Netherlands, Finland and other countries＇ successful experience of carbon tax practice, as well as the feasibility, draw the enlightenment of the successful experience to China.
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