| dc.description.abstract | At present, in the face of the expansion of global warming, extreme climate and environmental damage threaten the safety of human life, it seems that carbon reduction is an international issue. Reducing greenhouse gases by imposing carbon taxes is one of the ways to effectively mitigate environmental problems. The government can formulate a carbon tax policy through the establishment of a total emission control or upper and lower carbon emission limits, but it may increase additional monitoring costs and increase the complexity of policy implementation. In addition, if companies provide free emission credits, they will at most paying for additional carbon emissions permits, reducing the cost of carbon taxes, and increasing willingness to buy, but the government will levy less taxes on enterprises and reduce the government′s ability to promote other tax reduction tools. This study proposes eight types of possible combinations of carbon tax and carbon weighting functions ABC models, and compares the models to each other to examine the differences, and performs single-period and multi-period sensitivity analysis. The results of the study indicate that profits and product mix will vary greatly due to different carbon tax and carbon rights combinations. If a company aims to maximize profits, a model with tax-exempt quotas and carbon rights transaction costs can generally achieve more profits; If the government aims to reduce carbon emissions, it will prefer a model without carbon rights trading. This study also addresses the company’s recommendations and treatments when it faces future policy promulgation, and the government formulates relevant policies. | en_US |