生产网络视角下的碳税制度  

Carbon Tax in China:A Production Network Perspective

作　　者：陈诗源 任菲[1] 虞吉海[1] Shiyuan Chen;Fei Ren;Jihai Yu(Guanghua School of Management,Peking University)

机构地区：[1]北京大学光华管理学院

出　　处：《经济管理学刊》2024年第3期143-172,共30页Quarterly Journal of Economics and Management

基　　金：国家自然科学基金面上项目(72371002);国家自然科学基金杰出青年项目(71925006);国家自然科学基金重点项目(72333001);能源基金会对本文研究的资助;。

摘　　要：本文从生产网络视角,探究对能源消费部门征收碳税如何通过生产网络联动影响各部门生产投入、产出及碳排放。由于生产网络的存在,征收碳税不仅会通过减少征税部门产出降低经济体总碳排放,还会通过生产网络上下游关联引发间接影响。因此,基于部门在生产网络中所处位置有针对性地征收碳税才能实现最大的减排效果。本文构建生产网络视角下的碳税模型,结合2020年中国投入产出表与估算的42部门、153部门碳排放数据,模拟分析征收小额碳税对征税部门劳动投入、产量、碳排放以及经济体总碳排放的影响。结果表明,对各部门征收碳税引发的减排效果与部门直接排放量的排序并非一一对应;对42部门中“石油、炼焦产品和核燃料加工品”“电力、热力的生产和供应”“金属冶炼和压延加工品”征税带来的减碳效果最明显,尤其是“石油、炼焦产品和核燃料加工品”部门,其碳税减排效应和碳减排效率均位于42部门中的首位,因此在制定碳税政策时可予以重点考虑。On September 22,2020,President Xi Jinping announced at the 75th Session of the United Nations General Assembly that China would strive to peak CO 2 emissions before 2030,and achieve carbon neutrality before 2060.China is taking pragmatic actions towards these goals.As a responsible country,China is committed to building a global climate governance system that is fair,rational,cooperative and beneficial to all,and makes its due contribution to tackling climate change using its greatest strengths and most effective solutions.China's energy conservation and emission reduction policy system originated in the 1980s.With transition from a planned economy to a market economy,China's energy-saving and emission reduction policies have gradually transitioned from administrative directives to market-oriented economic incentives,accumulating rich experience in reducing carbon emissionsduring the past 40 years.The establishment of the dualcarbon goals in 2020 provides clearer goals and greater challenges for China's emission reduction undertakings.Carbon pricing mechanism is an important market-based policy option adopted by many countries and regions to address climate issues,and it mainly includes two methods:carbon tax and carbon emissions trading.Carbon emissions trading is currently the core market regulation mechanism in China.China proceeded carbon emissions trading pilots in seven provinces and cities in 2013,and the carbon trading market was officially launched in July 2021.It covered more than 4 billion tons of emissions,becoming the world's largest carbon trading market once the market went online.Carbon trading is playing an important role in the process of China's emission reduction,but its effect is limited.Carbon tax,another representative market incentive policy tool,is frequently advocated as a cost-effective instrumentin reducing emissions,so it might be necessary to be introduced to China in due time to make up for the shortcomings of current carbon trading policies.Many countries or regions have successful

关 键 词：碳中和 生产网络 碳税 隐含碳流动 

分 类 号：F812.42[经济管理—财政学]