Carbon tax is considered as the most effective economic means to reduce CO

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emissions at the lowest cost. In view of the situation at home and abroad

it is imperative to implement the carbon tax policy in Jiangxi. Based on the basic principle of carbon tax solving externality

this paper analyzes the impact of carbon tax in Jiangxi province by using an extended Cobb Douglas function model. The main research conclusions are as follows: to a certain extent

levying carbon tax will promote the economic development of Jiangxi

reduce energy consumption and promote the upgrading of its industrial structure; However

the impact of carbon tax on the industry depends on its energy consumption. Based on this

the paper puts forward some suggestions o

n the need to pay attention to the coordinated development of economy and society

eliminate high energy consumption and low efficiency enterprises

and promote industrial upgrading in the specific practice of levying carbon tax.