this is abstract of my thesis please help me correct the words and grammar China is the world's carbon dioxide emissions of the first countries in the world, under pressure of other countries, with the advent of “Thirteen Five Year Plan”, the carbon tax have been put on the agenda. After the resource tax reform, the tax burden of China's coal enterprises resource base has not be changed, did not have prominent impact on coal consumption, the timely introduction of a carbon tax become possible. This paper reviews the opinions of scholars, from the theoretical foundation of economics analyses the essence of a carbon tax, summed up in Finland, Denmark, Sweden, the course of the three countries as well as the implementation of a carbon tax effects. Analysis of international experience Enlightenment, we should make progress while maintaining stability, the establishment conforms to our country's carbon tax system, preferential tax, the establishment of special fund special account. Low-carbon economy, the goal of financial management and accounting system will be changed.