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中文摘要：
积极的财政政策是世界各国应对气候变化、推进节能减排的重要政策措施之一。我国正考虑推出的碳税，是直接针对二氧化碳排放所征收的一种税，具有理论上的正当性，而且相较于其他调节制度具有不可替代的优势。碳税作为一个新税，其开征必须先经过严谨和慎重的立法，汲取其他国家碳税征收的经验和教训，更需要在立法原则上予以准确把握。以税法基本原则为基础，并结合我国社会经济发展特点和碳税自身的特殊性，我国碳税立法应遵循必要原则、法定原则、公平原则和效率原则。
英文摘要：
A positive fiscal policy is one of the most important policies to face the climate changes and to promote energy saving and emission reduction. Nowadays, our government is considering a carbon tax which is used to restrain the carbon dioxide. Therefore the carbon tax is legal and irreplaceable. It needs a series of strict and careful law-establishment together with the experiences from other nations. Based on the fundamental principles of tax and characteristics of the economic development in China, the paper points out that the establishment of the carbon tax must follow the four principles ： necessity,legality, equality and efficiency.
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