台灣碳費即將上路，高碳排企業面臨壓力與轉型挑戰

2025年起，台灣即將開始針對高排碳企業徵收碳費，最新的定價已經在10月7日第六次碳費審議委員會中塵埃落定。碳費將自每噸300元起徵，並將採用「階梯式調漲」機制，計劃逐步提升至每噸1200元至1800元，與全球碳價格接軌。

Starting from 2025, Taiwan will begin to levy carbon fees on high-carbon-emitting enterprises. The latest pricing has been finalized at the sixth Carbon Fee Review Committee on October 7. The carbon fee will start from 300 yuan per ton, and will adopt a "stepped increase" mechanism. It is planned to gradually increase to 1,200 yuan to 1,800 yuan per ton, in line with global carbon prices.

The Ministry of Environment also recently announced the first batch of 512 companies that may face carbon fees. The top ten largest carbon emitters are Taipower, Formosa Plastics, Sinosteel, TSMC, Mailiao Automobile and Electric, Zhonglong Steel, Taiwan Chemical, Formosa Plastics, Heping Power Plant and Taiwan Petroleum Corporation. Then including Nanya Plastics, Changchun Petrochemical, Asia Clay, Senba Electric Power, Huaya Automobile and Electricity, Xingyuan Electric Power, Xingneng Electric Power, Guoguang Electric Power, AUO, and Dalian Chemical are all major carbon emitters that have squeezed into the top 20.

環境部也於近日公布了512家首批可能面臨碳費課徵的企業名單，排碳大戶前十名為，台電、台塑化、中鋼、台積電、麥寮汽電、中龍鋼鐵、台化、台塑、和平電廠及台灣中油。 接著包含南亞塑膠、長春石化、亞泥、森罷電力、華亞汽電、星元電力、星能電力、國光電力、友達、大連化工皆是擠進前二十名的排碳大戶。

High-carbon industries have become the focus of tax levy, and the impact is expected to affect 500 factories.

高碳行業成為重點課徵對象，預期影響波及500座工廠

據環境部數據，512家企業的碳排放經2022年盤查確認，課徵基準將根據2024年的碳排數據。台電、台塑化和中鋼等高碳排公司位列其中，成為未來碳費負擔的重點對象。電力與燃氣供應業佔全國碳排放總量的57.1%，其次為化學材料及肥料製造業（13.4%）和基本金屬製造業（12.9%）。這些產業碳排量大、節能技術依賴度高，將直接面臨碳費壓力。

According to data from the Ministry of Environment, the carbon emissions of 512 companies have been confirmed by inventory in 2022, and the tax collection benchmark will be based on the carbon emissions data in 2024. High-carbon emission companies such as Taipower, Formosa Plastics and China Steel are among them and will become the key targets of the carbon fee burden in the future. The electricity and gas supply industry accounts for 57.1% of the country's total carbon emissions, followed by chemical materials and fertilizer manufacturing (13.4%) and basic metal manufacturing (12.9%). These industries have large carbon emissions and are highly dependent on energy-saving technologies, and will directly face the pressure of carbon fees.

According to the "Climate Change Response Act", starting from 2024, companies with annual carbon emissions of more than 25,000 tons will become the first batch of carbon fee levy targets. It is expected that 500 companies will begin to bear carbon fees in 2025, including high-carbon-emitting industries such as steel, petrochemicals, cement and semiconductors.

根據《氣候變遷因應法》，自2024年起，年排碳量逾2.5萬噸的企業將成為首批碳費課徵對象。預計500家企業將在2025年開始負擔碳費，包括鋼鐵、石化、水泥和半導體等高排碳行業。

碳費開徵預示「綠色通膨」來襲，消費者面臨成本轉嫁

碳費的引入預示著「綠色通膨」的到來。隨著企業成本增加，最終消費者將可能承擔部分價格上升的壓力。據環境部委託的研究，若每噸碳費設定為300元，高碳排企業的年碳費支出將可能達百萬至數十億元不等。中鋼2022年碳排放量達1,966萬噸，依照每噸300元的計算標準，其每年碳費支出將達58億元，超過其稅後淨利16.82億元，預示高碳行業必須積極推動減碳策略。

對消費者而言，居住房屋、汽車等高碳排產業製品的成本預期將提高。特別是涉及鋼鐵、水泥等高碳排放原材料的建築成本，可能進一步推高房價。此外，電子產品、汽車等依賴全球複雜供應鏈的商品也面臨零組件價格上升的挑戰。部分專家預估，消費者物價指數（CPI）增速可能在碳費實施後進一步提升，年增率恐突破2%。

The introduction of carbon fees heralds the coming of "green inflation" and consumers will face cost-passing

The introduction of carbon fees heralds the arrival of “green inflation”. As business costs increase, end consumers will likely bear some of the pressure on rising prices. According to a study commissioned by the Ministry of Environment, if the carbon fee per ton is set at 300 yuan, the annual carbon fee expenditure of high-carbon-emitting enterprises may range from millions to billions of yuan. Sinosteel's carbon emissions will reach 19.66 million tons in 2022. Based on the calculation standard of 300 yuan per ton, its annual carbon fee will reach 5.8 billion yuan, exceeding its after-tax net profit of 1.682 billion yuan, indicating that high-carbon industries must actively promote carbon reduction strategies.

For consumers, the cost of high-carbon-emitting industrial products such as residential buildings and cars is expected to increase. In particular, construction costs involving high-carbon-emission raw materials such as steel and cement may further push up housing prices. In addition, electronic products, automobiles and other commodities that rely on complex global supply chains are also facing the challenge of rising component prices. Some experts predict that the growth rate of the Consumer Price Index (CPI) may further increase after the implementation of the carbon fee, and the annual growth rate may exceed 2%.

推動企業轉型應對碳費壓力，保障出口競爭力

台灣企業出口比重高達70%，碳費政策與國際市場競爭密切相關。為避免高碳排放產品在出口時遭到其他國家徵稅，台灣採取碳費措施將有助於企業維持出口競爭力。歐盟、美國等地正在逐步推出碳邊境稅，要求高碳產品支付額外碳稅，碳排放高的企業將面臨更大成本壓力。因此，國內碳費的徵收迫使台灣企業優先制定減碳策略，以維持全球市場的競爭地位。

Promote the transformation of enterprises to cope with the pressure of carbon fees and ensure export competitiveness

The export proportion of Taiwanese enterprises is as high as 70%, and the carbon fee policy is closely related to international market competition. In order to avoid high carbon emission products being taxed by other countries when exported, Taiwan's adoption of carbon fee measures will help companies maintain export competitiveness. The European Union, the United States and other places are gradually introducing carbon border taxes, requiring high-carbon products to pay additional carbon taxes. Companies with high carbon emissions will face greater cost pressure. Therefore, the imposition of domestic carbon fees forces Taiwanese companies to prioritize developing carbon reduction strategies to maintain their competitive position in the global market.

專家指出，企業應儘早採取數位化管理、節能技術以及減碳設備投資等策略，降低碳足跡，並提升自身競爭力。隨著碳費起徵門檻逐年下降，更多中小企業將面臨碳費壓力，減碳轉型已成為必修課。

Experts point out that companies should adopt strategies such as digital management, energy-saving technology and investment in carbon reduction equipment as soon as possible to reduce their carbon footprint and enhance their competitiveness. As the threshold for carbon fee collection decreases year by year, more small and medium-sized enterprises will face the pressure of carbon fees, and carbon reduction transformation has become a required course.

結語：邁向綠色經濟，台灣企業需做好長期規劃

Conclusion: To move towards a green economy, Taiwanese companies need to make long-term plans

碳費的實施標誌著台灣邁向低碳經濟的重要一步。通過政策與企業努力的雙管齊下，碳費將驅動國內企業在國際碳排放政策大潮中實現同步轉型。未來，企業應積極提升減碳技術，減少碳費帶來的經營成本，並力求維持出口競爭力，以在「碳有價」的新經濟環境中確保永續發展。

The implementation of the carbon fee marks an important step towards Taiwan's low-carbon economy. Through the two-pronged approach of policies and corporate efforts, carbon fees will drive domestic companies to achieve simultaneous transformation in the tide of international carbon emission policies. In the future, companies should actively improve carbon reduction technologies, reduce operating costs caused by carbon fees, and strive to maintain export competitiveness to ensure sustainable development in the new economic environment of "carbon pricing."