所谓碳关税，是指对高耗能的产品进口征收特别的二氧化碳排放关税。碳关税这一概念最早由法国前总统希拉克提出，目的是使欧盟国家生产的商品与没有完成或者没有减排目标的国家生产的产品能公平竞争。碳减排的实质是在全球资源和环境总量有限情况下的一种权利与责任的分配。但是当前发达国家试图利用本国或本区域的市场力量向他国分摊碳减排代价，利用碳关税设置重重贸易壁垒，给中国企业的出口带来巨大的压力。世界银行的研究报告指出，如果碳关税全面实施，“中国制造”可能将面对平均26%的关税，出口量将因此下滑21%。对于我国这个出口大国，“低碳”已经成为新的国际贸易壁垒。这也使得如何提高我国企业应对碳关税贸易壁垒的能力，成为目前亟待解决的突出问题。

所谓Carbon tariffs,Refers to the energy-intensive products special carbon tariffs levied on imports.Carbon tariffs to the concept was first put forward by former French President Jacques chirac,Purpose is to make the eu countries produce goods and did not complete or not the products of the target country to fair competition.The essence of carbon emission reduction is the world's resources and the environment rights and responsibilities of the limited case of a distribution.But the developed countries are trying to use of the market force of the country or the area to other countries' share of carbon emission reduction cost,Using carbon tariffs set trade barriers,Chinese enterprises' export to bring enormous pressure.The world bank report,If the carbon tariffs full implementation,"Made in China"Will likely face tariffs of 26% on average,出口量将so下滑21%.For the exporter in China,"Low carbon"Has become a new international trade barriers.It helps, too, how to improve the firm's ability to deal with carbon tariff barriers to trade,Become prominent problems to be solved at present.

　　控制企业环境成本。企业环境成本的控制包括产前控制、产中控制和产后控制三种形式。在生产前阶段，企业应采取“生态设计”，以系统集成的观点考虑产品的基本属性，兼顾产品的环境属性来实现对这一部分环境影响的控制，其核心思想是“最容易处理的废物就是不让废物产生”。具体而言，就是提高再生率高的原材料使用比重，减少节约原材料的采购和耗用成本等；对产品的轻量化设计、零部件可拆卸和可回收及易处理的设计，包装无害化选择设计、产品生产工艺的封闭循环设计、产品的节能化设计等。在生产中阶段，企业环境成本控制应着眼于实现资源的循环。循环控制的最高目标是要求在整个生产领域内实现物料闭合，即各种产品报废后仍能成为原料，组织成一个“资源产品再生资源再生产品”的物质循环流动生产过程。这就要求企业在生产中履行清洁生产的环境责任，采用新的技术、设备，降低产生过程的消耗，取消使用有毒材料、节约原材料和能源、排放污染物之前减少污染物的数量、降低产品从原料到最终处置全生命周期的不利影响。在生产后阶段，环境成本控制的重点主要是包装方式、营销方式和回收体系的构建。一方面是企业要选择更为绿色的包装材料和合理的营销方式，另一方面企业还要建立高效的产品回收处置体系。

控制企业环境成本.Enterprise environment cost control including prenatal control/During the control and after control of three forms.Before the production phase,Enterprises should be taken to"Ecological design",In system integration point of view to consider the basic attributes of product,To two or morethings environmental attribute of the product to achieve on this part of the environmental impact control,Its core thought is"The easiest way to handle is not waste of waste".To be specific,Is to raise the proportion of raw materials using high regeneration rate,Reduce the cost saving of raw materials procurement and cost, etc;Lightweight design of the product/Removable and recyclable parts and easy to handle design,Harmless to choose design packaging/Product production process of closed loop design/Products of energy conservation design, etc.In production stage,Enterprise environment cost control should focus on realize resources circulation.Control loop of the goal is to realize closed material requirements in the whole field,The scrap after all kinds of products can still be raw materials,Organized into a"Renewable resources renewable resource products"The material cycle flow process.This requires enterprises to implement cleaner production in the production of environmental responsibility,Using new technology/equipment,Reducing the consumption of producing process,Cancel the use of toxic materials/Raw materials and energy saving/A reduction in the number of pollutants before the discharge of pollutants/Reduce the whole life cycle of products from raw materials to final disposal.After the production phase,The focus of the environmental cost control mainly packing method/Marketing way and the construction of recycling system.On the one hand, enterprises should choose more green packaging materials and reasonable way of marketing,On the other hand, enterprises must build efficient product recovery and disposal system.

　　完善产品环境标准制度。企业产品环境标准是指针对企业产品的整个生命周期所制定的特定的环境标准，其范围包括原材料的选择、产品的设计、加工、生产、出厂、使用、回收乃至循环利用全过程。企业产品环境标准业已成为全球环境保护的有效手段，面对日益激烈的国际竞争，应当加强建立和健全与国际接轨的产品环境标准制度。一是加强对其他国家环境标准制度的研究，尤其是发达国家和地区重要产品环境标准的跟踪和研究，及时给企业预警提示，避免或减少由于碳关税贸易壁垒造成的经济损失。二是对于环保方法标准、基础标准、样品标准等纯技术性的内容，可以结合实际情况把它直接吸收过来加以采用。三是在制订国家污染物排放标准等强制性技术法规时，在充分考虑国情条件下，应逐步提高我国环境质量标准、污染物排放标准等要求，推动行业、产业结构调整和技术进步，构筑自己的绿色壁垒之盾。

完善产品环境标准制度.Enterprise product environmental standards is a pointer to the entire life cycle of enterprise product set specific environmental standards,Its scope includes the selection of raw materials/The design of the product/processing/The production/The factory/use/Recovery and recycling process.Enterprise product environmental standards has become the effective means of environmental protection,In the face of increasingly fierce international competition,Should strengthen the establishment and perfect system of product environmental standards in line with international standards.One is to strengthen the study of other countries environmental standards system,Especially in developed countries and regions important product environmental standards track and study,Timely warnings to the enterprise,To avoid or reduce the economic loss due to carbon tariff barriers to trade.The second is about environmental protection method/Basic standards/Standard samples of pure technical content, etc,Can be combined with the actual situation for simply put it to use.Three is in the national pollutant discharge standards, such as mandatory technical regulations,Under the condition of fully considering national conditions,Should gradually improve the environmental quality standards in our country/Pollutant emission standards, etc,To promote industry/Industrial structure adjustment and technology progress,Build their own green barrier shield.

　　建立企业低碳环境责任制度。主要内容包括：一是把节能减排作为企业低碳环境责任的核心内容。节能减排是实现低碳经济的重要手段，而落实好企业责任是实现低碳经济目标的主要手段，低碳时代企业环境责任的核心内容是节能减排。二是把碳排放交易作为企业低碳环境责任的重要市场手段。多元化的节能减排措施为企业低碳环境责任的履行提供了条件，但是，碳排放交易是企业低碳环境责任实现最有效的经济手段，可以充分调动企业的积极性，实现经济效益和社会效益的统一。三是把低碳经济作为企业低碳环境责任履行的最终社会目标。从宏观上说，企业效益包括经济效益和社会效益两部分，而评价企业的社会效益，就不可避免地涉及到企业低碳环境责任履行情况。企业低碳环境责任的落实，既离不开法律责任的“硬约束”，也离不开道德的“软约束”。四是把低碳企业环境责任作为企业竞争力提升的重要衡量机制。这就要求企业对其产品、工艺或活动在其整个寿命周期内选择清洁生产模式，以提高企业的竞争力。

建立企业Low carbon环境责任制度.The main contents include:One is the energy conservation and emissions reduction as the core content of enterprise low carbon environmental responsibility.Energy conservation and emissions reduction is the important means to realize low carbon economy,And implement good corporate responsibility is a major means of achieving a low-carbon economy,Low carbon era of corporate environmental responsibility is the core content of energy conservation and emissions reduction.2 it is to put the carbon emissions trading enterprise low carbon environmental responsibility as an important market.Diversification of energy conservation and emissions reduction measures for the enterprise low carbon provides conditions for the implementation of the environmental responsibility,but,Carbon trading is the enterprise low carbon environment responsibility to achieve the most effective economic means,Can fully arouse the enthusiasm of enterprises,Realize the unification of the economic and social benefits.Three is to put the low carbon economy as the enterprise low carbon environmental responsibility to perform the final social goal.From the macroscopic says,Enterprise benefit includes both economic and social benefits,And evaluation of enterprise social benefits,Will inevitably involve enterprise low carbon environmental responsibility fulfillment situation.Enterprises the implementation of a low carbon environmental responsibility,Is inseparable from the legal responsibility"Hard constraints",Is also inseparable from the moral"Soft constraints".Four is to put the low carbon enterprise environmental responsibility as an important measure of promoting enterprise competitiveness mechanism.This requires enterprise for its products/Process or activity throughout its life cycle within the select clean production mode,In order to improve the competitiveness of the enterprises.

　　履行国际减排义务。发达国家在新一轮贸易竞争中，利用“碳关税”对高耗能的产品进口征收特别的二氧化碳排放关税，产生新的绿色贸易壁垒。这就要求国内企业应密切关注国际标准，尤其是国际环境标准的动态演变。针对目前世界上仅有的清洁发展机制（CDM）和多国基金机制两个碳技术国际协作渠道，我国政府应当大规模引进先进的低碳技术，实现国外引进和国内自主创新相结合，发展清洁能源，加快各产业结构调整和企业转型升级，发展低碳经济，履行国际减排义务，实现社会经济的可持续发展。一方面，我们要积极履行国际减排义务，自主实现节能减排，提高能源生产效率和综合利用效率，摆脱对碳基能源的过度依赖，加快低端制造和贸易结构转型升级的步伐，服务我们自身的发展。另一方面，应充分考虑对碳关税等易保护措施的反制措施，联合其他发展中国家适时提出有利于自己的新主张，通过国际协调机制维护自己的正当权益，在全球经济博弈中不受损失或少受损失。

International emission reduction obligations.Developed countries in the new round of trade competition,Take advantage of"Carbon tariffs"Of energy-intensive products special carbon tariffs levied on imports,Create new green trade barriers.This requires that the domestic enterprises should pay close attention to international standards,Especially the international environmental standards of dynamic evolution.According to the present only the clean development mechanism in the world(The CDM)And the multilateral fund mechanism two carbon technology international cooperation channels,Our government should be large-scale introduction of advanced low carbon technologies,Combination of imported and domestic independent innovation,Development of clean energy,To speed up the transformation and upgrading of industrial structure adjustment and enterprise,Develop a low carbon economy,International emission reduction obligations,Realize the sustainable development of social economy.On the one hand,We should actively to fulfill international obligations,Independent to realize energy conservation and emissions reduction,Improve the efficiency of energy production and comprehensive utilization efficiency,Get rid of the dependence of carbon-based energy,To speed up the pace of low-end manufacturing and trade structure transformation and upgrading,Service our own development.On the other hand,Should give full consideration to easy protection countermeasures on carbon tariffs, etc,Combined with other developing countries timely put forward to his new position,Through the international coordinating mechanism to safeguard their own legitimate rights and interests,Game in the global economy against loss damage or less.