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随着工业化革命的进程，人与自然间的关系变得紧张，水体污染、土地荒漠化、全球变暖等环境问题日益凸显。其中，气候变化问题已上升为国际政治经济问题，业已成为21世纪人类社会面临的最严峻的挑战之一。国际社会为应对该问题，于1992年通过了《联合国气候变化框架公约》，致力于控制温室气体的排放，确保经济可持续发展。公约的缔约国于每年召开气候大会为全球减排提供指导思路和具体办法。《京都议定书》就是公约重要的补充条款，是目前球唯一具有法律约束力的国际温室气体减排协议。 公约规定了发达国家和发展中国家“共同而区别”的责任：发达国家应率先采取措施控制温室气体的排放，而发展中国家则没有相应义务。而开放经济下，发达. ; As the revolution of industrialization steps further, the relation between humans and nature becomes tense. Problems like water pollution, land desertification and global warming are popping up. Among them, climate change has become an internationally political and economic one, which is also one of the most severe challenges human society face in the 21 century. In order to cope with that knotty . ; 学位：经济学硕士 ; 院系专业：经济学院_国际贸易学 ; 学号：15720121151837

全球变暖已经开始威胁到人类生存。二氧化碳作为温室气体之魁，首当其冲地成为众矢之的。如何有效地控制二氧化碳排放，“把大气中温室气体浓度稳定在防止气候系统受到威胁的人为干扰的水平上”，已经成为一个世界性的课题。自上世纪九十年代以来，多数发达国家开始采取各种经济手段，扭曲能源价格信号，利用市场机制来促使企业和消费者节能减排。其中最典型的两种财政手段分别是对配额管制下的碳交易制度和碳税制度。 中国一方面作为发展中国家，不必对全球温室效应承担历史责任；但另一方面，作为世界第一大碳排放国，中国又必须对世界范围节能减排的现在和未来负责。中国应该考虑在适当的时机推出各种节能减排政策，这其中当然也应该包括财政. ; Global warming has already threatened human existence. As the most famous greenhouse gas, carbon dioxide is undoubtedly the target of public criticism. How to control carbon dioxide emission effectively, ‘to stablize the quantity of greenhouse gases in the atmosphere under the standard that the climatic system should not be impacted artificially’, is becoming an international problem. Since 1990s,. ; 学位：经济学硕士 ; 院系专业：经济学院财政系_财政学(含税收学) ; 学号：15520071150086

碳税是目前国际上实现二氧化碳减排的有效价格工具。我国正在开展征收碳税的前期准备工作，这一方面是出于兑现减排的承诺，另一方面则是以此为契机调整传统的经济发展路径，实现更均衡和可持续的经济、环境、能源三方面关系。迄今为止，不少国内外学者采用CGE模型对中国征收碳税后对GDP和特定相关行业的影响进行了数量化的分析，并且提出了不少有益的建议。然而，国内缺乏关于碳税的系统性研究，所以本论文尝试着弥补这个缺陷。 本文从理论上探讨了碳税的经济学基础，以及相对于其它减排工具，碳税政策的优势和劣势；同时，借助开征碳税国家的实践经验来论证，针对本国的具体国情制定合适的税率和实施方式对于取得减排的目标具有重要的作. ; Carbon tax is recently an effective price tool used by the international community to realize the CO2 emission reduction. Now our country is waging the preparation for levying carbon tax. On the one side is to fulfill the CO2 emission reduction commitment, and on the other side is to, via this right opportunity, adjust the traditional economic development path, and achieve more balanced and sustai. ; 学位：经济学硕士 ; 院系专业：经济学院中国能源经济研究中心_能源经济学 ; 学号：31320081152256

在经历了三十余年经济的高速发展后，我国不仅成为全球第二大经济体，更是在2010年取代美国，成为世界上最大的二氧化碳排放国家，也越来越多地面临着来自国际和国内的二氧化碳减排压力。而开征碳税是一项控制二氧化碳排放的有效政策手段。一方面，能够缓解国内资源环境的压力，促进经济发展方式的转变，合理引导经济向低碳方向发展，另一方面，有助于完善我国的资源环境税制，利用税收杠杆解决环境保护与经济发展之间的矛盾。 而碳税的实施也会带来负面影响，如导致一个国家出口下降，贸易竞争力的恶化。出口是拉动国家经济增长的三驾马车之一。如果中国在气候变化问题上作出应对不当，将使得各个行业，特别是能源和碳密集行业在全球市场竞. ; After nearly thirty years of rapidly development, China has become the world second largest economy. But it also becomes the world largest source of carbon emission in the replacement of America in 2010. So it is facing the increasing pressure from international world with regard to reduce carbon emission. Carbon tax is a effective tool to contain the carbon emission. On the one hand, it can ease . ; 学位：国际商务硕士 ; 院系专业：经济学院_国际商务硕士 ; 学号：15720131151979

近年来，随着全球平均气温地不断攀升，二氧化碳造成的温室效应越来越受到国际社会的重视。中国作为发展中国家，每年向大气中排放二氧化碳的水平较高，增长趋势迅速，并在2006年超越美国成为世界上二氧化碳排放量最大的国家，在国际气候谈判中面临着较大的减排压力。基于此，中国政府曾在2009年哥本哈根气候谈判大会上，承诺中国至2020年单位GDP的碳排放量要比2005年减少40%~45%，要实现这一目标，开征碳税已是大势所趋。 由于碳税直接增加了碳密集型行业的生产成本，而碳密集型行业通常属于寡头垄断行业，在国民经济中起着支柱作用，所以碳税对碳密集型行业的影响效应是其得以有效实施的关键。因此，本文在研究角度. ; With the average global temperature rising continuously recent years, the greenhouse effect caused by carbon dioxide is getting increasing attention by the international community. As a developing country, China emits a high level of carbon dioxide into the atmosphere every year, and the growth is accelerating. Having surpassed the U.S. as the country of largest carbon dioxide emissions in the wor. ; 学位：经济学硕士 ; 院系专业：经济学院_财政学(含税收学) ; 学号：15520111151795

論文中文摘要： 摘要 逐年上升的溫室效應氣體濃度已使得全世界都高度重視這些生態議題，最受矚目的莫非二氧化碳的排放量,全球暖化以及極端氣候日益嚴重。許多國際組織也陸續訂定了限制碳排放的法規，試圖減緩全球暖化的速度。 雖然台灣尚未實施課徵碳稅但世界上已有多個國家實施例如：挪威、瑞典等，以挪威為例，碳稅所含括90%的排碳活動，將稅收挹注到減碳投資，全國因而減少2%的排放總量，所以企業如果可以在生產週期降低碳排放量，不僅對環境生態保護或是減少成本上支出都有實質上的貢獻。 本研究在買賣雙方以賣方不缺貨的情況下，對單一產品、僅考慮單一買方、單一賣方探討在生產、訂購、儲存、運輸的四個過程中會產生碳排放的情況，加入整合性存貨模式並以碳稅來討論對其影響，最後賣方再加入資本成本使設置成本降低最終以達到降低總成本的目的。以此模型找到買賣雙方的最適生產批量/訂購數量及最佳運送次數，並使買賣雙方聯合總成本最低。 關鍵字：全球暖化、碳排放、整合性存貨模式、碳稅、資本成本 論文外文摘要： Abstract The concentration of greenhouse gases has increased year by year so that the world attaches great importance to these ecological issues could most watched emissions of carbon dioxide. The global warming and extreme weather were getting worse. Many international organizations have also set a limit carbon emissions regulations, trying to reduce the rate of global warming. Although it doesn’t impose a carbon tax yet in Taiwan but there are many countries implement it in world . Such as Norway, Sweden, in Norway, for example, a carbon tax that encompasses 90% of carbon emission activities, the tax will inject investments to reduce carbon emissions,The country thus reducing emissions by 2%, so if an enterprise can reduce carbon emissions in the production cycle, not only for environmental and ecological protection expenditure or cost have contributed substantially diminished. In the study, in the case of the seller and the buyer ,the seller doesn’t run out of stack. For the single product, it’s only considering a single buyer and the seller to explore in a single production, ordering, storage and transport of four processes. They will produce a carbon emissions. These will added to integration Availability mode and through the carbon taxes to discuss its impact. Finally, the seller added the cost of capital for the settings to reduce the final cost to achieve lower total cost of purposes. In this model the total cost of the joint buyers and sellers to find the optimal production volume / quantity ordered and delivery of the best times, and the buyers and the sellers joint lowest total cost. Keyword：global warming, carbon emission, inventory mode, carbon tax, cost of capital

随着人们对环境问题关注的提升，尤其是开始普遍关注碳排放对大气影响的问题，各个国家出台了一系列控制碳排放的法规。面对政策环境的变化，许多类似于再制造策略的绿色环保策略已经被越来越多前瞻性的企业所重视，并逐渐将之作为企业生产运营过程中可选择的市场策略。因此，本文受此启发并选择侧重研究碳税背景下企业的再制造问题。 首先，本文探究企业如何在统一碳税政策背景下合理选择再制造策略并最优化其生产定价决策。基于此，本文在考虑企业新产品和再制造品碳排量的不同特点后，引入一种创新性的碳税形式，即基于产品碳税政策，本文尝试研究不同碳税形式对企业再制造策略的影响。研究发现根据再制造品成本特点和排放特点可将企业分为四. ; With increasing concerns over environmental problems, especially prevalent concerns on the influences of carbon emissions on climate change, a number of carbon regulations aimed to reduce carbon emissions of the firms, have been carried out. As a result, green strategy, such as remanufacturing, is becoming an attractive production strategy for many forward-looking firms. Therefore, we focus on the. ; 学位：管理学硕士 ; 院系专业：管理学院_技术经济及管理 ; 学号：17720131151100

灾难性的气候变化问题已跨越国界，使全人类的生存与发展面临共同危机，但国际社会却欠缺强有力的国际协定有效应对气候变化问题。出于对碳泄漏与产业竞争力减损等问题的困扰，以欧盟和美国为代表的若干国家自行采取单边措施以维系公平竞争，间接迫使发展中国家承担减排责任，碳关税措施正是上述政治经济利益交织的产物，其兼具环境保护的合理性和贸易保护主义的色彩。本文以碳关税措施与WTO规则的相容性为视角，分析在全球变暖的大背景下WTO规则所受到的冲击，并对改革现有体制的缺陷提出立法建议。 本文第一章以气候变化与贸易自由化的相互作用与影响为切入点，指出国际贸易活动尽管受到气候变化的冲击，却是解决该问题的重要途径之一。. ; Catastrophic global warming has put forward an austere challenge to the survival and development of mankind, but the international community still lacks a strong and effective international agreement to address climate change. Considering the carbon leakage problem and the loss of industrial competitiveness, the European Union and the United States, as representatives of the developed countries, a. ; 学位：法学硕士 ; 院系专业：法学院_国际法学(含国际公法、国际私法、国际经济法) ; 学号：13620111150193

論文中文摘要： 近年來，環保意識日益高漲，全世界都相當關心全球暖化以及環境生態遭受破壞的問題，其中以造成地球暖化主因-二氧化碳排放量最為重視，許多國際組織也積極推動相關法規來限制碳排放量，希望能減暖全球暖化的問題。而在政府積極宣導節能減碳下，企業與民眾也逐漸的加入減碳行列，共同創造低碳社會。 本研究主要考慮單一買方、單一賣方與單一產品的整合性存貨模式下，將訂購、生產、運輸、儲存的過程中所產生的碳排放之碳稅，加入生產空間限制來探討，透過此模型來找出最適訂購量以及運送次數，使買賣雙方的聯合總成本最低，最後以數值範例來加以說明。 論文外文摘要： In recent years, environmental awareness grow to even greater heights. the whole world is quite concerned about global warming and the destruction problems of environmental ecological which cause the greenhouse effect of carbon dioxide emissions in the most attention. Many international organization promote the related legislation to restrict carbon emission which hope to slow the effects of global warming. In the government’s active advocacy carbon reduction, enterprises and people have gradually joined the ranks of carbon reduction, and create a low-carbon society. The purpose of the thesis is the integrated inventory model that taking the single product, the single buyer and the single vendor into consideration. Due to the production process, including the production, the order, the store and the transport, may cause the carbon tax. The integrated inventory model consider the limitation of production space, This article discusses consider the limitation of production space and the carbon tax into the integrated inventory model and probes into the influence to find out the optimum amount of production, the order and the transportation times, and get the lowest complete cost of the integrated inventory for both buyers and vendors.

近年來由於二氧化碳排放所造成的温室效應己引起大家對自然資源及環境保護的重視。對二氧化碳排放量的管制,若以經濟手段來控制二氧化碳排放量,即以課徵環境稅的方式,則不但可增加政府稅收,又可減低環境污染。 爰此,本文試圖以課徵碳稅為研究對象,討探及評估課徵碳稅後直接或間接對外部性及社會福利的影響。且基於森林具有吸收二氧化碳的弁?故將碳稅及造林二者結合一併分析以探究其對社會福利之影響,及對二氧化碳排放量減少的管制是否更為有效。 課徵碳稅是為了矯正外部性,即將外部成本內部化,以符合庇古稅(Pigouivain taxe)之理論,其所增加的稅收可能因租稅因素的誤導,而扭曲了私部門的經濟行為,造成社會上的無謂損失。 考量到不同瓞x碳稅方案及造林政策對社會福利的影響來作比較,除了傳統成本效益的評估準則外,作者試圖從公共經濟學的另一個角度來討探政府課徵碳稅及造林效益,以建立一個新的評量標準,供有關單位作決策的參考。 課徵碳稅所達到的減量效果確實較造林的二氧化碳減量效果為高,但課徵碳稅所造成的社會福利損失却不容忽視,且課徵碳稅所造成二氧化碳減量排放的效果並不比造林後的二氧化碳減量多多少。故政府可以將碳稅的徵收一半用於造林,其達到的二氧化碳減量效果最高,且社會福利損失也減少,並可以造林所須投入的勞動力來增加就業,達到三贏的策略。 關鍵詞:碳稅、外部成本內部化、社會成本、造林 ; The carbon discharge with greenhouse effect cause we pay attention on protecting natural resources and environment protection.We use the economic method to control carbon discharge,not only the green tax increases the government revenue but also reduces contamination to the enviornment. In the paper, I analyse levy carbon tax on firms which will directly and indirectly affect the social welfare and rectify the externality. Due to forestry absorbing carbon dioxide, we will use carbon tax and afforestation, to carbon dioxide and see whether these methods have any influences on the social welfare. Levy carbon tax aims to correct exterality and, rectifies external cost internalization.According to the Pigouvious taxes, The tax revenue can expend the government expenditure.How ever the misleading on taxes and levies will distort the economic activity, cause the dead weight loss of the social welfare. The evalution shows that by comparing different programs,use of different carbon tax and afforestion,we evaluate them based on “cost-benefit criterion”. By using half of the tax revenue on afforestion ,which can maximize carbon discharge reduction,minimize social welfare losses, and increase the employment from afforestion by the input labor,we can achieve “3-winning”policy. Key words: carbon tax、external cost internalization、social welfare、afforestion ; 目 錄 第一章 緒論 1 第一節 研究動機 1 第二節 研究目的 3 第二章 文獻回顧 4 第一節 氣候變化綱要公約的介紹 4 第二節 各國實施碳稅情形 6 第三節 文獻回顧 19 ...