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臺灣能源期刊論文全文

臺灣能源期刊第9卷第2期內容

出刊日期:June, 2022

題目
歐盟碳關稅對臺灣企業之衝擊與因應-以鋼鐵業為例
Title
The Impacts of EU Carbon Border Tax on Taiwanese Enterprises and Its Responses – Case Study of the Iron and Steel Industry
作者
周麗芳、周宜雄、李堅明、王彬墀
Authors
Li-Fang Chou, Yi-Shyong Chou, Chien-Ming Lee, Pin-Chih Wang
摘要
歐盟於2021年7月14日提出「碳邊境調整機制」(Carbon Border Adjustment Mechanism, CBAM), 將對高碳排進口產品:鋼鐵、水泥、肥料、鋁和電力課徵「碳關稅」,藉以防止歐盟產業遭受「碳 洩漏」的風險,並確保歐盟能於2030年達成碳排放減量55%的目標。臺灣對歐盟27國的貿易依存度 高,2020年臺灣出口歐盟貿易總量為新臺幣6,772億元。根據本研究模擬推估,臺灣出口歐盟貨品 受碳關稅衝擊規模約新臺幣245億元,其中以鋼鐵為最大宗。2026年臺灣鋼鐵廠商將負擔高達新臺 幣98億元至194億元的歐盟碳關稅。在2050淨零排放的國際趨勢下,臺灣必須正視此課題。企業當 嚴謹處理碳盤查及碳揭露,政府則應鼓勵企業創新研發技術、強化能源管理及運用節能減碳技術, 同時臺灣須儘速建立並落實碳定價機制。
關鍵字
歐洲綠色新政,碳邊境調整機制,碳洩漏,碳關稅,碳定價
Abatract
The EU proposed the "Carbon Border Adjustment Mechanism" (CBAM), which will impose a "carbon border tax" on imported products with high carbon emissions, such as steel, cement, fertilizers, aluminum and electricity on July 14, 2021. The CBAM is a measure to reduce the risk of carbon leakage, ensuring that the 2030 target of a 55% reduction in net greenhouse gas emissions can be reached. Taiwan is highly dependent on trade with the 27 EU countries. In 2020, Taiwan's total exports to the EU totaled NT$677.2 billion. According to the simulation and estimation of this study, the impact of carbon border taxes on Taiwan's exports to the EU is about NT$24.5 billion, of which steel is the largest. In 2026, Taiwanese steelmakers will bear the EU carbon border taxes as high as NT$9.8 billion to NT$19.4 billion. Under the international trend of net zero emissions by 2050, Taiwan must face up to this issue. Enterprises should take carbon verification and carbon disclosure seriously. The government should encourage enterprises to innovate and research technologies, strengthen energy management, and use energy-saving and carbonreducing technologies. At the same time, Taiwan needs to establish and implement a carbon pricing mechanism as soon as possible.
Keywords
The European Green Deal, Carbon Border Adjustment Mechanism, Carbon Leakage, Carbon Border Tax, Carbon Pricing