A Preliminary Study on Electricity Carbon Accounting and Carbon Pricing in Response to CBAM
The Carbon Border Adjustment Mechanism(CBAM)is a mechanism by which EU imposes taxes on the car-bon emissions implicit in the certain imported goods based on the carbon price difference between EU carbon market and other countries(regions),so that the carbon price is equal to that of the European carbon market.This paper analyzes the mechanism and main influencing factors of CBAM,and puts forward thoughts and policy recommendations on dealing with CBAM.On the one hand,we must adhere to the principle of common but differentiated responsibilities and respective capa-bilities of the UNFCCC,oppose the trade barriers in the name of addressing climate change,and safeguard the rights and in-terests of developing countries;on the other hand,we must strengthen the construction of carbon accounting capabilities and improve the carbon emission mechanism.We should consider both the explicit carbon emission reduction costs in China's carbon market pricing mechanism as well as the implicit carbon emission reduction costs caused by administrative measures such as energy consumption limits,coal-fired power benchmark values,energy-saving and efficiency-enhancing transforma-tion,and market-based measures such as coal-fired power capacity prices.
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