欧盟CBAM碳排放数据报告义务研究

Research on Carbon Emission Data Reporting Obligation in EU CBAM

[研究目的]对欧盟CBAM碳排放数据报告义务进行研究,对于维护我国国家和企业利益以及正常的国际贸易秩序具有重要意义。[研究方法]结合欧盟CBAM相关立法案的规定,运用规范分析和比较研究方法,检视碳排放数据报告义务可能引发的现实问题。[研究结论]在碳排放数据报告义务履行中,面临因制度差异下的规则适用冲突而引发的碳排放核算问题、因跨境提供中的利益风险而引发的碳排放数据安全问题以及因成本负担下的贸易挑战而引发的碳排放数据壁垒问题。为解决上述问题,应当完善碳排放核算核查机制、分级分类化解碳排放数据跨境风险、借助政策手段减轻企业成本负担、维护企业国际贸易竞争话语权。

[Research purpose]The research on the carbon emission data reporting obligation in EU CBAM is of great significance for safeguarding the interests of China and Chinese enterprises as well as the normal international trade order.[Research method]Based on the provisions of CBAM legislation in the European Union,text analysis and comparative research methods are used to examine the practical problems that may be caused by the carbon emission data reporting obligation.[Research conclusion]In the implementation of carbon emission data reporting obligation,there are carbon emission accounting problems caused by the conflict of rules application under different systems,carbon emission data security problems caused by benefit risks in cross-border provision,and carbon emission data barrier caused by trade challenges under the burden of costs.In order to solve the above problems,we should improve the carbon emission accounting and verification mechanism,resolve the cross-border risk of carbon emission data by classification,reduce the cost burden of enterprises with the help of policy means,and protect the right of discourse of enterprises in international trade competition.