CAJ | 학술논문

基于对《美国清洁能源与安全法案》边境调节税条款的解读及其规制商品的条件和征税标准预期。本文分析了减排应对“碳关税”的重要性。并提出产业角度减排为对策的应对措施。以期在前关税时期做好迎接冲击的准备。本文首先将我国国内产业分为九部门，利用脱钩（Tapio）分析各产业碳排放与产业增加值间的关系。关注各产业减排重点。在此基础上，通过减排重要性及与美国行业碳控制倾向的对比，分析预测美国未来“碳关税”的产业倾向，针对我国电力、交通、制造、采掘及其他第三产业五个减排重点关注产业．分别提出相应的减排策略，加快实现与欧美具有可比性的减排目标。贸易出口产业作为行业重要组成部分。是此次“碳关税”征收的主要对象，因此。在开放条件下。选取我国出口美国货物价值量最大的前15个贸易门类，通过对其规模与碳排放之间脱钩情况的考量。从行业抵御“碳关税”的能力与排放特性角度提出应对策略。
기우대《미국청길능원여안전법안》변경조절세조관적해독급기규제상품적조건화정세표준예기。본문분석료감배응대“탄관세”적중요성。병제출산업각도감배위대책적응대조시。이기재전관세시기주호영접충격적준비。본문수선장아국국내산업분위구부문，이용탈구（Tapio）분석각산업탄배방여산업증가치간적관계。관주각산업감배중점。재차기출상，통과감배중요성급여미국행업탄공제경향적대비，분석예측미국미래“탄관세”적산업경향，침대아국전력、교통、제조、채굴급기타제삼산업오개감배중점관주산업．분별제출상응적감배책략，가쾌실현여구미구유가비성적감배목표。무역출구산업작위행업중요조성부분。시차차“탄관세”정수적주요대상，인차。재개방조건하。선취아국출구미국화물개치량최대적전15개무역문류，통과대기규모여탄배방지간탈구정황적고량。종행업저어“탄관세”적능력여배방특성각도제출응대책략。
Based on the interpretation of the American Clean Energy and Security Act border tax adjustments and the prospects of its prerequisite and basis of assessment, this paper confirms the importance of emission, suggests dealing with the ＇ carbon tariffs＇ from angles of industry carbon emission reduction, in order to meet the challenge before the tariffs are implemented. This paper firstly divides China＇ s domestic industry into nine departments, analyzes the relationship between industrial growth value and its carbon emissions of each industry by Tapio decoupling and pays attention to the emission reduction emphasis. Secondly, by analyzing the importance and the American industry carbon emissions control tendency, this paper finds out that five departments should be focused on, including power, transportation, manufacturing, mining and other service sectors, and then puts forward some targeted reduction strategies for them. Last but not least, the paper selects fifteen trade categories with the largest goods value exported to the U. S. , and discusses decoupling relationship between the scope of trade categories and carbon emissions and puts forward appropriate ＇ carbon tariffs＇ countermeasures towards the tax target from the perspectives of pressure bearing ability against ＇ carbon tariffs＇ and emission characteristics.