CAJ | 학술논문

二氧化碳气体的排放引发的资源和环境问题日益受到各国关注，碳减排已经是各国可持续发展亟需解决的重要问题。现有文献在碳税的理论基础上探讨了实施碳税会给我国带来的问题与影响，分析了国外碳税的发展状况，研究了我国开征碳税的具体内容与相关的政策。
이양화탄기체적배방인발적자원화배경문제일익수도각국관주，탄감배이경시각국가지속발전극수해결적중요문제。현유문헌재탄세적이론기출상탐토료실시탄세회급아국대래적문제여영향，분석료국외탄세적발전상황，연구료아국개정탄세적구체내용여상관적정책。
the problem of the resources and environment caused byexcessive carbon dioxide emissions has increasingly been paid attention to andreducing carbon emissions has become the most important issue for countries to promote sustainable development. On the basis of the existing literature on the theory of carbon tax, the issue and the impact of carbon tax on China has been discussed,the development of abroad carbon tax has been analyzed and thespecific contents and related policy measures on carbon tax in China are studied in the article.