关键词: 碳定价政策, 碳税, 碳交易市场, 绿色财税, 碳达峰与碳中和

Abstract: The implementation of carbon tax is the requirement for China to achieve the target of carbon peak and carbon neutrality，and is also important for China to participate in international trade negotiations and obtain international discourse power This paper firstly clarifies the functional positioning of carbon tax in Chinese carbon peak and carbon neutrality goals，and further clarify the importance of levying carbon tax from the comparative analysis with emissions trading scheme Then，this paper summarizes the basic theory of carbon tax setting The theory of tax rate has formed marginal pricing theory and dynamic pricing theory，and the theory of tax setting has formed the principle that polluter pays price Furthermore，this paper discusses the double dividend effect of the implementation of carbon tax，and clarifies that the realization of the double dividend requires not only the changes in the green tax system，but also the formation of green fiscal policy system This paper finally proposes the strategic choice of collecting carbon tax Based on the practice and experience of carbon tax collection and management in various countries，this paper proposes to use the carbon tax as a policy instrument to build Chinese carbon pricing mechanism，carbon emission reduction mechanism and green fiscal system

Key words: carbon price, carbon taxes, EST market, green fiscal system, carbon peak and carbon neutrality