CAJ | 학술논문

从基本的投入-产出模型出发,运用2007年地区投入产出表以及各省统计数据,按照消费者责任原则,在考虑地区间贸易因素的情况下,对我国东、中、西部样本地区的碳排放量进行了估算,得出不同碳税水平下样本地区的税负水平。结果表明：与中、西部地区相比,东部发达地区大部分产业部门的碳排放强度较低,生产技术水平相对较高;不同碳税水平下各地区税负有较大差别;随着碳税水平的提高,地区（如西部）越不发达,税负增幅越大,所承受的税负越重,进而导致区域经济发展不平衡。为此,合理选择碳税水平对统筹我国区域经济协调发展非常必要。
종기본적투입-산출모형출발,운용2007년지구투입산출표이급각성통계수거,안조소비자책임원칙,재고필지구간무역인소적정황하,대아국동、중、서부양본지구적탄배방량진행료고산,득출불동탄세수평하양본지구적세부수평。결과표명：여중、서부지구상비,동부발체지구대부분산업부문적탄배방강도교저,생산기술수평상대교고;불동탄세수평하각지구세부유교대차별;수착탄세수평적제고,지구（여서부）월불발체,세부증폭월대,소승수적세부월중,진이도치구역경제발전불평형。위차,합리선택탄세수평대통주아국구역경제협조발전비상필요。
Based on the basic input-output model,according to the principle of consumer responsibility,and considering the inter-regional trade factors,this paper uses the regional input-output table in 2007 and the statistical data about provinces to estimate carbon emission in the eastern,central and western regions of China.The results show as follows：in the east of China,the carbon emission intensity is lower,and the production technology level is relatively higher;the tax burdens in regions with different carbon tax levels are different;with the increase of carbon tax level,the less developed regions such as the western region of China,the higher increase amplitude of tax burden,the heavier tax burden,which leads to the imbalance of regional economic development.Therefore,it is necessary for coordinated development of regional economy in China to confirm the carbon tax level reasonably.