中文摘要：

尽管严格意义上的碳关税在现实中还未实施，但理论界对碳关税的研究已成为热点。近几年，国内外理论界对碳关税的研究，从概念、内涵、合理性、合法性、福利效应等方面作了全面研究：中国学者还着重研究了碳关税对中国经济、出口贸易等方面的影响，并提出了中国的应对策略。但碳关税的福利效应、碳关税与一国收入及消费的关系等方面的研究比较缺乏，尚需要进一步深入探讨。

英文摘要：

Carbon tariff has not been imposed yet, however, the related studies of carbon tariff have been one of the hottest topics in the academic field. Recently, the studies have been done about carbon tariff with respect to its concept, connotation, rationality, legality and welfare effect. Furthermore, Chinese scholars have focused on their studies of the carbon tariff affecting China＇s economy, and have proposed some countermeasures. However, there is a shortage of researches on the issues such as the welfare effect of carbon tariff, and the relationship between carbon tariff and a country＇s revenue and consumption, which still needs to be further investigated.