2021-09-30-未来能源研究所-美国上游温室气体税下边境税调整的出口退税和进口费用_估算和方法（英）_27页_430kb

Export Rebates and Import Charges for Border Tax Adjustments Under an Upstream US GHG Tax

This document explores the design and implementation of border tax adjustments (BTAs) in the context of an upstream US greenhouse gas (GHG) tax, ensuring alignment with World Trade Organization (WTO) agreements. The analysis addresses challenges in determining export rebates and import charges for high-GHG-emission products, focusing on the GHG Index as a key metric.

Key Findings

• GHG Tax Framework: The upstream GHG tax is applied to fossil fuel production, energy-intensive manufacturing, and supply chains to prevent greenhouse emissions leakage.
• GGI Calculation: The GHG Index (GGI) measures cumulative GHG emissions along the supply chain, incorporating embedded carbon, process emissions, and imported high-emission materials.
• Border Tax Adjustments (BTAs): Export rebates and import charges are computed by multiplying the GGI of a product by the tax rate, ensuring WTO compatibility and domestic tax parity.
• Implementation Challenges: Early data collection from suppliers and global cooperation are critical, particularly for firms in developing nations. The Regulator must establish clear guidelines to manage GGIs and generate accountability through audits and appeals processes.
• Thresholds and Flexibility: The minimum GGI threshold should be set to balance competitiveness concerns with administrative feasibility. Governments should avoid frequent adjustments to accommodate sector-specific variations.

Methodologies

• The approach mirrors VAT mechanisms but is expanded to include upstream emissions, requiring manufacturers to document GHG emissions and supplier contributions.
• GGIs are aggregated to reduce administrative burdens, with exceptions for specific sectors such as electricity and scrap.
• VTAs for imported products are initially based on national and sectoral averages with an option for preferential treatments depending on internationally agreed standards.

Critical Recommendations

• Governments should prioritize data collection from domestic and international suppliers for accurate GGIs.
• Ongoing public-private collaborations can refine GGIs to keep pace with technological improvements.
• Transparent determinations and open appeal systems will enhance the credibility of the BTA framework.

Supported by detailed example GGIs and process illustrations, this report underscores the meticulous planning required for BTAs to safeguard both climate policy and legitimate markets.