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

发布时间：2018-10-05 18:50

【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。
[Abstract]:In this paper, the input-output model (IOM), is established to produce direct and complete consumption coefficient matrix to obtain the complete energy consumption per unit output of various industries. The energy consumption, carbon dioxide emissions and carbon content of export products in the production process are calculated by the relationship among industry exports, carbon atoms and carbon dioxide molecules. In addition, the carbon tariffs collected by different industries under different tax rates are calculated to analyze the impact of carbon tariffs on Chinese export enterprises from the three angles of industry profit, national economy and total tax revenue. The results show that when the carbon tariff rate is T1, the five industries which have a great impact on profits are water production and supply, textile, handicrafts and other manufacturing, communication equipment, etc. Computer and other electronic equipment manufacturing and instrumentation and culture, office machinery manufacturing. At T2, the export enterprises will be more seriously affected, but the carbon tariff will not have a significant impact on industries with a larger profit base, such as food, beverage and tobacco products, electricity, thermal production and supply; Carbon tariff has a great impact on the profit and tax revenue of national export enterprises. Finally, the paper puts forward some measures to avoid the adverse effects of carbon tariffs from the international and domestic levels.
【作者单位】：北京林业大学经济管理学院;天津市国土资源和房屋管理局;
【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)
【分类号】：X196;F752.62;F752.5

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