Global warming is one of the most important problems around the word which every country has to confront. Carbon tax is one of the common economic means used to solve environmental problems in recent years. Against this background, low carbon economy treat realizing low energy, low emission, low pollution as the goal of economic form, which quickly gained the recognition around the world, and will put it into practice. The introduction of carbon tax is one of the most powerful policy tools for controlling carbon dioxide emissions. On the one hand, it can relieve the pressure on the domestic resources and environment, change the way of promoting economic development, and guide the economy to the low carbon development reasonably. On the other hand, it will help to perfect our country's resources and environment tax system, improve the tax system of green degree. Through tax levers, we can coordinate the relationship between the economic development and environmental protection. From the perspective of the combination of theory and reality, this paper analyzes the necessity and feasibility of the introduction of a carbon tax in our country, puts forward the basic goals and principles of the introduction of a carbon tax in China. From the perspective of factors such as tax system, initial design the basic content of the carbon tax system, and put forward the concrete implementation frameworks, including carbon tax and related taxes function orientation, the introduction of a carbon tax implementation roadmap in our country, as well as relevant supporting measures are suggested.
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