碳关税对我国出口企业的影响——基于投入产出模型的实证分析  

Empirical Analysis about Carbon Tariffs on the Influence of the Export Enterprises of China's National Economy Based on the Application of Input-output Model

作　　者：石小亮[1] 张颖[1] 段维娜 

机构地区：[1]北京林业大学经济管理学院,100083 [2]天津市国土资源和房屋管理局,300042

出　　处：《上海经济研究》2014年第10期37-47,56,共12页Shanghai Journal of Economics

基　　金：国家林业局林业公益性行业科研专项(201204107);教育部人文社会科学研究规划基金项目"森林碳汇的经济核算及其市场化研究"(09YJA910001)

摘　　要：本文通过建立投入产出模型(IOM),制作直接与完全消耗系数矩阵,以求得各行业单位产出完全能耗。以行业出口额、碳原子和二氧化碳分子的关系计算出口产品在生产过程中的能源消耗量、二氧化碳排放量及其含碳量。另外,计算得到各行业在不同税率下被征收的碳关税,以行业利润、国民经济和税收总量三个角度来分析碳关税对我国出口企业的影响。结果表明:在碳关税税率为T1时,碳关税对利润影响较大的5行业是水生产和供应业,纺织业,工艺品及其他制造业,通信设备、计算机及其它电子设备制造业与仪器仪表及文化、办公用机械制造业。在T2时,出口企业将受到更严重影响,但碳关税对利润基数较大的行业影响不显著,如食品、饮料及烟草制品业,电力、热力的生产和供应业等;碳关税对国民经济出口企业利润和税收总量的影响都较大。最后从国际和国内两个层面提出规避碳关税不利影响的建议措施。Based on the establishment of input-output model, this paper made a direct and total consumption coefficient matrix, and calculated the completely energy consumption per unit output. By using industry exports, the relationship between carbon atoms and carbon dioxide molecules to calculate energy consumption, CO2 emissions and carbon content of export products in the process of production. In addition, this paper calculated carbon tariff of various industries under the different tax rates, and analyzed the carbon tariffs to the influence of the export enterprises of China＇s national economy through industry profit, national economy and tax amount of three angles. The results showed that five industries of carbon tariffs on the influence of profit included water production and supply industry, textiles, handicrafts and other manufacturing, communications equipment, computers and other electronic equipment manufacturing, instrumentation and cultural, office machinery manufacturing under the carbon tariff was T1. Export enterprises will be affected by more severe, but the influence of carbon tariffs was not significant to industries of larger profit base under the carbon tariff was T2. Such as food, beverages and tobacco products, production and supply industry about electricity and heat, etc. The influence of carbon tariffs was large to export enterprises profit and tax amount of national economy. Finally, put forward recommended measures to avoid adverse effects about carbon tar/ffs from two aspects of international and domestic.

关 键 词：碳关税 国民经济 出口企业 边境碳调节措施 投入产出模型 

分 类 号：F752.62[经济管理—国际贸易]