Abstract: In the context of present globalization, multilateral systems are becoming more and more important, climate governance especially need the arrangement of multilateral mechanism. During the aarrangement of system design by human collaboration, the fair and balanced allocation of interests is a prerequisite to protect the legitimacy and effectiveness of the system. In the design of the multilateral carbon tariff system, the following principles should be insisted: the principle of common but differentiated responsibilities, the principle of equal right to develop, the principle of historical responsibility, and the principle of per capita emission right. These principles can help to achieve the right to life and the right to development of the developing countries, as well as to meet the interests of the developed countries. Thus considerations will be given to the interest balance between the developing countries and the developed countries, the value goal of the global climate governance and that of the economic and social development can reach an agreement, so that the common welfare of all countries can be improved.

Key words: multilateral carbon tariffs; climate environmental governance; development rights