碳关税是欧美国家在应对气候变化、降低二氧化碳排放量的基础上提出的,这意味着一种新的绿色贸易壁垒形式的出现。本文认为碳关税贸易壁垒具有经济惩罚性、征税标准的不公平性、制约性和相对性等特点,在国际贸易中碳关税的征收与WTO贸易规则的矛盾性和一致性也反映了在贸易与环境保护的博弈中难以找到准确的平衡点,但这并不能回避征收碳关税将成为一种趋势 Carbon tariffs are proposed by Europe and the United States on the basis of coping with climate change and reducing carbon dioxide emissions, which means the emergence of a new form of green trade barrier. This paper argues that carbon tariff barriers to trade with economic punitive characteristics of the tax standard is not fair, restrictive and relativistic characteristics of the carbon tariffs in international trade and the trade rules of WTO contradiction and consistency also reflects the trade It is difficult to find an accurate balance in the game with environmental protection, but this can not avoid the imposition of carbon tariffs will become a trend