Currently, the global warming becomes serious and has become the crisis and challenge of all the world. Low carbon economy is the best mode of coping with the global warming and realizing sustainable development of economy and society. At present, The United States is still in the first place of greenhouse gas are worth of using for reference in developed countries. At present, the United States is still the biggest country that exhausts greenhouse gases, such as CO2;however, carbon emissions in China can not be ignored. Recent research indicates that it is valuable to learn from developed countries carbon or energy taxes policy.