关键词: 碳关税, 碳税, 比例原则, 温室气体, WTO

Abstract: Carbon tariffs are charges for carbon dioxide emissions imposed on high energy consuming products.At present，it is the U.S.that，through American Clean Energy Security Bill passed by the House of Representatives，imposes tariffs on imported products from developing countries represented by China，which do not assume the obligation of compulsory carbon emission reduction according to Kyoto Protocol.This discriminatory behavior is against the “common but differentiated responsibilities principles” by Kyoto Protocol，as well as the basic principles under the system of WTO.Most of its commodities being exported to America，China must hold the fort in accordance with the relevant principles and treaties on the one hand.And on the other hand，China should also further its development of low carbon technologies and quicken its steps to a low carbon economy.

Key words: carbon tariffs, carbon tax, proportionality principle, greenhouse gases, WTO