因應氣候變遷政策與國際貿易的關係──歐盟邊境碳調整機制對台灣訂定碳稅的啟示

The Relationship between Climate Change Policy and International Trade: The Implication of Border Carbon Adjustments Mechanism of European Union to Carbon Tax Setting in Taiwan

本文嘗試由歐盟目前所提出之邊境碳調整機制，說明此一機制的來籠，並由考量經濟面、環境面及法制面等各方文獻，歸納此一機制可能涵蓋的元素及元素間關係的可能去脈，梳理此一機制的可能內涵及施行之方式。本文同時結合台灣過去五年出口之紙漿製造、紙和紙板製造、精煉石油產品製造、其他無機酸性化學品製造、其他有機基礎化學品生產、化肥和氮化合物製造、水泥生產、鋼鐵和鐵合金生產及鋁生產等歐盟公布的9大項，定位為首波高碳洩漏之產業及其所生產的貿易暴露高碳強度（CITE）產品所對應的台灣27個產業部門，台灣在2020年出口至中國、美國、香港、日本及歐盟等，前五大出口國/區的CITE產品合計共1.439億美元，為同年出口至五國/區總額的60%;藉由本文以進出口金額為碳排放量的簡化表示所完成相對廣層面之探討，可以規劃如何針對27個產業，設計有差別、合理且公平的溫室氣體管理措施。在歐盟目前有碳稅的國家平均每噸約40美元，碳交易價格每噸也同為40美元之壓力下，台灣適當碳稅或排放權拍賣價格之訂定，理性的選擇應有較多的稅費收入留在國內使用，而留在國內用於協助不同產業收入之配置，必須同時考量各產業在能源類型使用上的差別。歐盟啟動的BCAs已明白揭示，未來台灣與任何國家進行貿易往來，因此而引起的區域性環境及全球性氣候變遷問題，彼此已是盤根錯節難以切割的課題。

This paper attempts to explore the potential design of border carbon adjustments (BCAs) mechanism proposed by European Union (EU) via the literatures of economics, environment, and legal aspects. The data collected for 27 sectors from Taiwan corresponding to the 9sectors and subsectors determined by EU as the highest carbon leakage list termed as carbon-intensive trade exposed (CITE). The 9CITE sectors and subsectors are manufacture of pulp, manufacture of paper and paperboard, manufacture of refined petroleum products, manufacture of other inorganic basic chemicals, manufacture of other organic basic chemicals, manufacture of fertilisers and nitrogen compounds, manufacture of cement, manufacture of basic iron and steel and of ferro-alloys, and aluminium production, respectively. The total export amount of the corresponding 27 sectors to the top five countries/regions, China, U.S., Japan, Hong Kong, and EU, in 2020 is 143.9 billion U.S. dollars. This accounts for 60% of the total export amount to these five countries/regions in 2020. The simplification of import and export amount is prepared to design differentiate, reasonable, and fair carbon tax rates for 27 sectors. Under current average carbon tax rate and the average allowance emission price for EU, it is reasonable to collect and reserve more carbon tax revenue or revenues from allowance emissions auction to assist related sectors or subsectors in Taiwan. The allocation of revenues among sectors or subsectors is necessary to take into account the fuel types for those sectors or subsectors using electricity as the energy source. The declaration of BCAs by EU clearly indicates that the intertwined relationship between international trade and the local environmental problems and global climate change issues is inevitable.