The legislative agenda of carbon border tax in western developed economies has accelerated significantly recently，the establishment of a global alliance on carbon border tax is emerging to contain the development of high-carbon industries in developing economies centered on China. Carbon border tax is about to move from behind to the front，from concept to practice，and likely to become a new policy tool for western developed countries to implement trade protection in the name of climate protection. It will not only brings strong impact to China’s commitment to peak carbon dioxide emissions before 2030 and achieve carbon neutrality before 2060，and will bring huge risks and significant impacts to the Chinese enterprises globalization. Both the government and the enterprise should initiate relevant policy studies and measures as soon as possible，make more efforts on top-level design，industrial policy support and accelerate transformation of enterprises，thus tackling actively with the fundamental changes on carbon border tax.