This paper measures the efficient of R&D activity, energy consumption and various pollution emissions of unit yield during 11th Five-Year, and then it verifies the Porter Hypothesis about the impact of carbon tax on natural rubber and its related industries; the taxes of rubber planting and primary processing industries are analyzed to investigate the existence of a "double dividend". The study shows that: the scientific and technological innovation capacity of the related industries is weak, especially the original innovation, and it is hard to form a new advantages through innovation in the situation of carbon tax; the carbon tax impact on rubber product industry is weaker than synthetic rubber; carbon tax has little effect on natural rubber cultivation and primary processing industries, whether the effect is positive or negative is depending on which of price advantage or cost disadvantage is stronger.