Abstract
Global warming is one of the problems paid close attention extensively in the world today. Meanwhile, the development of the world economy demands more and more oil, coal and other energy, which results in an unceasing increase of greenhouse gas emissions and intensifies the climate change. The development of the low-carbon economy has become an important means to address climate change issues to a country, and the carbon tax is an important approach to achieve the development of the low-carbon economy. This paper is based on the perspective of the low-carbon economy, starting from the role of the tax on the economy to study the role of the tax on the low-carbon economy, and ultimately to design the implementation of the tax .
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