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

摘要： 开征碳税是我国实现碳达峰、碳中和目标的要求所在，也是我国参与国际贸易谈判、取得国际话语权的重要抓手。本文明确了碳税在我国碳达峰、碳中和目标下，作为碳定价政策的“减碳”功能定位，并从与碳交易市场的对比分析中进一步明确了开征碳税的重要性；归纳总结了碳税税制设定的基本理论，税率设定问题形成了边际社会损害成本和动态税率定价理论，税制设定问题则形成了污染者付费定价原则；讨论了碳税的双重红利效果，并明确了实现双重红利既需要依靠绿色税制的变迁，又需要绿色财政政策配合；提出开征碳税的策略选择，结合各国碳税征管的实践和经验，提出以开征碳税为契机，构建并完善碳定价机制、碳减排复合机制和绿色财政体制等政策建议。

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