欧盟碳边境调节机制的实施要点、影响与中国应对

Key Points and Impacts of the EU Carbon Border Adjustment Mechanism and China’s Response

文章基于《关于建立碳边境调节机制的立法提案》,梳理了欧盟可能采取的6种碳价征收方案的实施要点。碳边境调节机制客观上具有巩固欧盟碳定价权、影响全球供应链布局等效果,企业向欧盟提供的申报信息可能影响后期碳税税基,甚至威胁我国经济情报安全。对此我国应从多个层面积极行动,在法律层面应坚持以联合国和WTO相关规则作为国际治理基础、积极推动国内碳税立法,政府层面应加快完善碳交易体系、建立规范的碳监测体系、积极与欧盟接触谈判,企业层面应鼓励如实申报产品碳排放强度、申报前向国内有关部门备案、避免许可证购买过程中的投机行为。

Based on the Proposal for Establishing a Carbon Border Adjustment Mechanism,this article summarizes the key implementation points of six candidate schemes adopted by the EU.The mechanism consolidates the carbon pricing power of EU and influences the layout of the global supply chain objectively.The declaration information from enterprises to the EU may affect the future carbon tax base and threaten the security of China’s economic information.Under the circumstance,China should take action on all fronts.In terms of law,it is necessary to insistently take the relevant rules of the UN and WTO as the international governance base,and actively promote carbon tax legislation within the territory.For government,it is essential to accelerate the improvement of carbon trading system,establish a standardized carbon monitoring system,and engage in negotiations with the EU actively.For enterprises,it is supposed to declare the carbon emission intensity of products truthfully,put on record with the relevant domestic authorities before the declaration,and boycott speculative behavior in the process of purchasing certificates.