The European developed country propose the carbon tax to protect it's so called competitiveness,and to avoid the carbon disclose,while the related carbon custom tax appears many inconsistent all over the world.On the basis of definition on the carbon custom tax,we can analyze the execution basement and effect of such tax,for knowing the purpose of those developed countries and it is important to get ready for it.%欧美发达国家为了所谓的保护竞争力、避免碳泄漏提出了碳关税制度,但有关碳关税的概念在国际范围内还存在不一致。在界定碳关税概念的基础上,剖析欧美碳关税制度的实施基础,分析欧美碳关税制度的效果,对认清欧美发达国家的背后目的,提早做好应对之策尤为重要。
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