欧盟碳边境调节机制的探析及其对中国的影响和应对

Analysis of the EU Carbon Border Adjustment Mechanism and Its Impact on China and Countermeasures

欧盟碳边境调节机制(CBAM)本质上是一种新型的技术性贸易壁垒,是欧盟针对部分进口商品的碳排放向企业征收税费,该法案的实施有助于欧盟恢复经济并抢占全球气候治理的话语权及“碳排放”权的定价权,防止欧盟内部企业向排放成本更低的国家进行转移,从而避免“碳泄露”。文章阐述了CBAM出台的背景、进展及意义,对CBAM实施可能对我国相关产业产生不同程度影响进行分析,建议应紧抓挑战和机遇,构建企业欧盟碳关税信息披露相关技术指南,推进可再生能源和碳交易市场机制建设。

The EU Carbon Border Adjustment Mechanism(CBAM)is essentially a new type of technical trade barrier,which is a tax levied by the EU on enterprises for the carbon emissions of some imported goods.The implementation of this bill helps the EU to restore its economy and seize the discourse power of global climate governance and the pricing power of"carbon emissions",prevent internal EU enterprises from transferring to countries with lower emission costs,and thus avoid"carbon leakage".The article elaborates on the background,progress,and signifi cance of the introduction of CBAM,analyzes the potential impact of CBAM implementation on relevant industries in China to varying degrees,and suggests that we should seize the challenges and opportunities,construct technical guidelines for enterprise EU carbon tariff information disclosure,and promote the construction of renewable energy and carbon trading market mechanisms.