中文摘要：

近年来，碳税作为一种应对全球温室气体排放的政策被许多西方国家所青睐。但在实践中却“说得多，做得少”。我国作为发展中的大国．能源消耗和节能减排的压力很大：但我国现行税制中其实不乏“碳税”的实质内容。面对西方国家所谓。“碳关税”的贸易保护政策。我国有必要对现行相关税制内容进行调整和完善。

英文摘要：

In recent years, the carbon tax has been used by many western countries to tackle the problem of greenhouse gases, but it is rare in practice. As a great developing power, China is faced a great pressure of energy conservation and emission reduction. However, in fact, there are already many substantial elements of carbon tax in the current tax system of the country. It is imperative to take adjustment and improvement of the current tax system as a powerful means for confronting the trade protection policies of the alleged carbon tariff from the western countries.